;-NRLF 


EEV1SED  TO  INCLUDE  APE:  L  30, 


LIBRARY 

OF  THE 

UNIVERSITY  OF  CALIFORNIA. 

GIFST  OF" 


Received 
Accession  No.  y<&  0  *7 


MANUAL 


FOR  THE 


PAY  DEPARTMENT. 


REVISED  TO  INCLUDE  APML  30, 1898, 


PUBLISHED 
BY  AUTHORITY  OF  THE   SECRETARY  OF  WAR, 

FOR   USE   IN   THE 
ARMY  OF  THE  UNITED  STATES. 


WASHINGTON: 

GOVERNMENT    PRINTING    OFFICE. 

1898. 


?7-a  ?<* 
WAR  DEPARTMENT, 

DOCUMEXT  No.  69, 
ice  of  the  Paymaster-General. 


OO^TEISTTS. 


GENERAL  DIVISION  OF  SUBJECTS. 

Page. 

Paymaster-General,  and  general  administration  of  department 5 

Chief  paymasters  of  departments 5 

Bonds  ./. 6 

Money  accountability — Public  moneys c 6 

Disbursing  officers 7 

Checks  and  check  books 10 

Certificates  of  deposit 11 

Appropriations 13 

Accounts  current 13 

Money  vouchers 13 

Transfers  and  assignments  of  claims 15 

Administrative  examination  of  money  accounts •     15 

Aides  de-camp 16 

Clerks  and  messengers 17 

Clothing 17 

Commutation  ofquarters '. .  18 

Deposits .'.  ^.  ..• 19 

Deserters \ . . . . . .'. .": 20 

Discharge  and  final  statements 21 

Payments  to  officers 23 

Pay  during  absence 25 

Payments  to  cadets 26 

Payments  to  enlisted  men 26 

Retired  enlisted  men 29 

Additional  pay  of  enlisted  men 29 

Retained  pay 30 

Retired  pay 29 

Indian  scouts 31 

Mileage  and  traveling  expenses  to  officers 31 

Traveling  allowances  of  enlisted  men 33 

Reporter 34 

Stoppages  and  forfeitures 34 

Witnesses 37 

Charges  on  rolls— Transportation  and  subsistence 36 

Veterinary  surgeons 36 

Volunteers 38 

Tables  of  pay  of  officers  of  the  Army ..........  38 

Tables  of  pay  of  cadets,  etc.,  at  Military  Academy 39 

Tables  of  monthly  pay  of  enlisted  men 40,41,42 

Tables  of  daily  pay  of  officers 44,  45,  46.  47. 48 

Four  per  cent  interest  table 49 

Table  of  daily  rates  of  pay ."  50^  51, 62.*63. 54, 55 

Table  of  monthly  pay— Enlisted  men  on  retired  list 43 

3 


ARMY  PAYMASTER'S  MANUAL. 


PAYMASTER-GENERAL  AND  GENERAL  ADMINISTRATION  OF  THE 

DEPARTMENT. 

1.  The  Paymaster-General  shall  perform  the  duties  of  his  office  under  the  direction 
of  the  President.—  E.  S.,  1186. 

2.  The  Pay  Department,  under  the  direction  of  the  Secretary  of  War,  has  charge 
of  the  supply  and  distribution  of  and  accounting  for  funds  for  the  payment  of  the 
Army  and  such  other  financial  duties  as  are  especially  assigned  to  it. — A,  E.,  1295. 

3.  If  the  Paymaster-General  shall  learn  that  an  officer  has  drawn  pay  more  than 
once  for  the  same  period,  he  will  immediately  report  the  fact  to  the  Adjutant-General 
for  the  consideration  of  the  Secretary  of  War,  and  will  call  upon  the  officer  to  make 
refundment  of  the  amount  overdrawn. — See  A.  E.,  655. 

4.  The  Paymaster-General  will  keep  in  his  office  such  records  as  maybe  necessary 
to  show  the  deposits  made  by  enlisted  men  of  the  Army. — G.  0.,  51;  A.  G.  0.,  1872. 

5.  The  Paymaster- General  will  compile  lists  of  distances. — A.  E.f  1326. 

6.  Chiefs  of  bureaus  will  see  that  funds  in  the  hands  of  a  disbursing  officer  are 
limited  to  his  requirements  for  a  brief  period,  and  that  as  much 'as  practicable  of 
public  moneys  placed  to  his  credit  is  kept  with  the  Treasurer  or  an  Assistant  Treasurer 
of  the  United  States.     Estimates  of  funds  should  state  the  most  convenient  places 
of  deposit.—  A.  E.,  580. 

7.  Chiefs  of  bureaus  may  grant  leaves  for  one  month  to  officers  of  their  respective 
corps  serving  under  their  immediate  direction,  or  extend  to  that  period  those  already 
granted  to  such  officers. — A.  E.,  48. 

CHIEF  PAYMASTERS  OF  DEPARTMENTS. 

8.  The  Department  staff  will  include   a  Chief  Paymaster,  who  will  make  a 
proportion  of  the  payments  in  the  command.  -A.  R.,  196. 

9.  He  will,  under  the  direction  of  its  commander,  have  control  of  all  paymas- 
ters stationed  therein,  and  be  responsible  for  the  payment  of  the  troops  of  the 
command. — A.  E.,  1296. 

10.  Chief,  and  such  other  paymasters  as  may  be  required  to  do  so,  will  transmit 
their  periodical  estimates  for  funds  direct  to  the  Paymaster  General,  stating  the 
amounts  required  under  each  appropriation  for  pay  of  the  Army.    They  will  be  held 
responsible  for  any  unnecessary  accumulation  of  funds  supplied  on  their  estimates, 
either  in  depositories  or  in  the  hands  of  paymasters  under  their  control. — Eegs.  Pay 
Dept. 

11.  The  amount  of  funds  to  be  placed  in  each  depository  will  be  indicated  by 
indorsement  upon  the  face  of  the  estimate. — Cir.  No.  98t  Paymaster-General. 

12.  Estimates  for  funds  should  be  prepared  and  promptly  mailed  to  reach  the 
Paymaster-General's  office  not  later  thun  the  loth  day  of  each  month.     The  amount 
disbursed  during  the  preceding  month  under  the  then  current  appropriation  must 
be  shown,  and  in  case  a  greater  or  less  sum  than  said  amount  is  required  for  the 
succeeding  month,  the  data  for  the  estimated  increase  or  decrease  will  be  reported 
in  the  column  of  remarks. — Eegs.  Pay  Dept. 

13.  The  chief  paymasters  of  departments  will  take  timely  measures  to  procure 
their  funds  and  have  them  conveyed  to  their  own  stations.     They  will  distribute  as 
needed  for  payments  to  their  subordinate  paymasters,  and  give  the  latter  all  needed 
instructions.    They  are  made  responsible  for  the  regular  payment  of  the  troops 
within    their    departments,    subject    to  the  orders  of  their    respective    military 
commanders. — Circ.  No.  68  and  76,  P.  M.  G.  O. 

14.  Chief  paymasters  will  see  that  their  paymasters  are  supplied  from  time  to 
time  with  the  proper  proportion  of  the  several  classes  of  funds  as  designated  in  the 
appropriations  to  make  the  payments  assigned  them. — Giro.  No.  76,  P.  M.  G.  O. 

5 


6  ARMY  PAYMASTER'S  MANUAL. 

15.  Chief  paymasters  who  forward  communications  from  their  subordinates  to 
the  Paymaster-General  should  indorse  on  them  their  remarks  or  opinion,  without 
letters  of  transmittal ;  but  they  are  enjoined  to  forward  no  communication  inquir- 
ing for  information,  or  for  an  expression  of  opinion  upon  matters  of  official  business 
•where  their  own  opinion  or  action  is  competent  to  govern  in  the  case.— Paymaster- 
General,  JV00.  7,  1863. 

16.  Chief  paymasters  will,  upon  their  monthly  reports,  which  should  be  forwarded 
to  the  Pay  master- General  as  promptly  as  practicable  after  the  first  of  every  month, 
show  the  following  data  with  reference  to  each  officer  borne  thereon:  The  station  of 
the  officer  at  date  of  report;  his  duties  during  the  mouth  just  past;  date  of  com- 
mencement of  absence  from  his  proper  station;  whether  on  duty  or  on  leave;  the 
nature  of  such  absence,  with  the  authority  therefor;  date  of  rejoining  station,  and 
date  of  entry  upon  or  relief  from  any  duty.     In  case  of  payments  to  troops,  the 
reports  should  specify  the  posts  paid,  with  dates  of  payment  and  upon   what 
muster  (Circ.  141,  P.  H.  G.  0.}.    In  addition  to  the  above  data,  the  following  will 
be  included  in  the  report:  (1)  Payments  at  station  to  general-service  detachments, 
etc. ;  (2)  in  cases  of  payments  by  check  or  by  currency  sent  by  express,  the  fact  to 
be  so  noted  in  column  of  remarks;  (3)  special  service  (whether  involving  absence 
from  station  or  not)  on  boards  of  survey,  courts-martial,  retiring  or  examining 
boards,  etc.,  noting  dates  employed  and  authority  therefor. — P.  M.  G.  to  C.  P.  Ha., 
March  25,  1893. 

BONDS. 

17.  All  officers  of  the  Quartermaster's,  Subsistence,  and  Pay  departments,  the 
chief  medical  purveyor  and  assistant  medical  purveyors,  and  all  storekeepers  shall, 
before  entering  upon  the  duties  of  their  respective  offices,  give  good  and  sufficient 
bonds  to  the  United  States  in  such  sums  as  the  Secretary  of -War  may  direct,  faith- 
fully to  account  for  all  public  moneys  and  property  which  they  may  receive.    The 
President  may  at  any  time  increase  the  sums  so  prescribed.— R.  S.,  1191. 

18.  Chiefs  of  bureaus  will  see  that  such  bonds  are  examined  as  to  sufficiency  of 
sureties  at  least  once  in  two  years. — A.  R.,  571. 

Where  a  corporation  is  surety  the  above  requirement  is  sufficiently  complied  with 
by  the  corporation  filing  semiannually  in  the  War  Department  (office  of  the  Judge- 
Advocate-General)  the  financial  statement  required  by  paragraph  574,  A.  K. — Deci- 
sion J.  A.  Gen. 

19.  Sureties  to  bonds  given  by  disbursing  officers  will  be  bound  jointly  and  sev- 
erally for  the  whole  amount  expressed  therein,  and  must  satisfy  the  Secretary  of  War 
that  they  are  worth  jointly  double  such  amount,  and  each  surety  making  affidavit 
that  he  is  worth  that  sum  over  and  above  his  debts  and  liabilities,  and  stating  in  the 
affidavit  his  place  of  residence. — A.  R.,  572. 

20.  For  full  instructions  as  to  preparation  of  bonds  see  A.  R.,  573  to  578. 

21.  The  official  bonds  of  disbursing  officers  or  agents  which  are  filed  in  obedience 
to  law  in  the  office  of  the  Second  Comptroller  (now  Comptroller  of  the  Treasury) 
are  m.ot  surrendered  on  the  final  settlement  of  their  accounts. — 2d  Comp.,  May  29, 
1843;  June  1,  1843;  July  12,  1844. 

MONEY  ACCOUNTABILITY— PUBLIC  MONEYS. 

22.  No  advance  of  public  moneys  shall  be  made  in  any  case  whatever,  except  such 
advances  to  disbursing  officers  of  the  Government  as  may  be  necessary  to  the  faithful 
and  prompt  discharge  of  their  respective  duties,  and  to  the  fulfillment  of  the  public 
engagements. — R.  S.}  3648. 

23.  The  President  may  also  direct  such  advances  as  he  may  deem  necessary  and 
proper  to  persons  in  the  military  service  employed  on  distant  stations,  where  the 
Discharge  of  the  pay  and  emoluments  to  which  they  may  be  entitled  cannot  be  regu- 
larly effected.— J?.  S.,  3648. 

24.  The  use  of  moneys  for  purposes  other  than  those  for  which  appropriated, 
liquidation  of  liabilities  of  one  fiscal  year  by  use  of  moneys  appropriated  for  another, 
and  expenditures  in  a  fiscal  year  of  any  sum  in  excess  of  appropriations  for  that 
year,  or  involving  the  Government  in  any  contract  for  future  payment  of  money  in 
excess  of  appropriations,  except  as  authorized  by  paragraph  515,  are  prohibited. — 
A.  R.,  579. 

25.  Lists  of  national-bank   depositories,  designated  for  the  use  of  disbursing 
officers,  with  the  amounts  of  securities  filed  by  each  with  the  United  States  Treas- 
urer, will  be  published  from  time  to  time  in  orders  from  the  Adjutant-General's 
Office.—^.  R.,  581. 

26.  Where  there  are  two  or  more  designated  depositories  in  the  same  place,  credits 
should  be  so  regulated  by  each  disbursing  officer  there  stationed  as  to  maintain,  as 
far  as  possible  (by  deposits,  disbursements,  and  transfers),  a  proportion  between 


ARMY  PAYMASTER'S  MANUAL.  7 

the  amount  of  his  credit  at  each  depository  and  the  amount  of  securities  filed  by  it 
with  the  United  States  Treasurer.  Transfers  from  one  depository  to  another  are  not 
authorized,  except  through  the  Treasury  Department. — A.  R.,  582. 

27.  When  an   office^  disburses  money  in  different  capacities,  his  deposits  and 
accounts  will  be  kept  distinct,  according  to  the  bureaus  to  which  they  pertain. — 
A.  R.,  583. 

28.  Public  moneys  subject  to  disbursement  coming  into  the  hands  of  an  officer 
from  any  source  must  be  promptly  placed  by  him  to  his  credit  with  the  Treasurer  or 
an  assistant  treasurer  of  the  United  States  or  a  duly  designated  depositary,  or  trans- 
ferred to  a  disbursing  officer  of  that  branch  of  the  public  service  to  which  the  money 
pertains,  in  either  of  which  cases  a  receipt  will  be  obtained.     Exceptions  to  this 
rule  are  allowed  where  a  disbursing  officer  has  been  specially  authorized  by  the 
Secretary  of  War  to  keep  in  his  personal  possession,  at  his  own  risk,  the  public 
moneys  which  have  been  intrusted  to  him  for  disbursement,  and  money  in  hand  may 
be  disbursed  at  once  without  being  placed  in  depositaries  if  payments  are  due. — A. 
R.,  584. 

29.  A  disbursing  officer  ceasing  to  act  as  such,  and  having  public  funds  to  his 
credit  in  any  office  or  bank,  will  at  once  inform  the  Secretary  of  the  Treasury,  stat- 
ing what  checks  drawn  against  the  same  are  still  outstanding  and  unpaid.—  A.  R.,  585. 

30.  All  amounts  of  money  held  at  the  end  of  each  fiscal  year  by  the  Treasurer, 
an  assistant  treasurer,  or  a  designated  depositary,  credited  to  a  disbursing  officer 
whose  account  has  remained  unchanged,  either  by  deposit  or  payment,  for  the  space 
of  three  years,  shall  be  covered  into  the  Treasury,  to  be  placed  to  the  credit  of  such 
officer,  if  it  be  found  that  he  is  entitled  to  the  credit. — A.  R.,  586. 

31.  Public  funds  will,  in  general,  be  transferred  as  follows:  The  officer  making 
the  transfer  will  draw  his  check,  directing  the  depositary  to  place  a  stated  amount 
to  the  official  credit  of  the  officer  named  therein.     The  check  will  be  sent  to  the 
depositary  and  not  to  the  officer  in  whose  favor  it  is  drawn.    If  it  is  necessary  that 
the  officer  to  whom  the  funds  are  transferred  shall  receive  them  without  delay,  the 
transferring  officer  may  draw  his  check  and  transmit  the  same  direct  to  the  officer 
requiring  them.     In  either  case  invoices  of  the  funds  transferred  are  sent  to  the 
receiving  officer. — A.  R.,594. 

32.  Funds  will  not  be  transferred  from  one  appropriation  for  the  use  of  another, 
by  borrowing  or  otherwise. — A.  R.,  595, 

DISBURSING  OFFICERS. 

33.  The  following  returns  will  be  rendered:  A  monthly  account  current,  accom- 
panied by  abstracts  of  disbursements  (with  vouchers  pertaining  thereto),  collec- 
tions, deposits,  and  mileage;  all  of  which  must  be  mailed  or  otherwise  sent  to  the 
Paymaster-General  within  teu  days  after  the  end  of  the  month  to  which  they  relate. — 
A.  R.,  6*6  and  627. 

34.  Estimates  of  funds  by  chief  paymasters  will  be  forwarded  monthly  direct  to 
the  Paymaster-General. 

35  Monthly  report  of  pay  operations  to  be  made  by  chief  paymasters  and  for- 
warded on  the  first  day  of  each  month  direct  to  the  Paymaster-General. 

36.  Annual  report  of  checks  issued  three  years  or  more  prior  to  the  close  of  each 
fiscal  year  will  be  made  to  the  Secretary  of  the  Treasury  through  the  Paymaster- 
General. — A.  R.,  602. 

37.  All  public  officers  of  whatsoever  character  are  required  to  keep  safely,  with- 
out loaning,  using,   depositing  in  banks  or  exchanging  for  other  funds  than  as 
specially  allowed  by  law,  all  the  public  money  collected  by  them  or  otherwise  at 
any  time  placed  in  their  possession  and  custody,  till  the  same  is  ordered  by  the 
proper  department  or  officer  of  the  Government  to  be  transferred  or  paid  out;  and 
when  such  orders  for  transfer  or  payment  are  received,  faithfully  and  promptly  to 
make  the  same  as  directed,  and  to  do  and  perform  all  other  duties  as  fiscal  agents  of 
the  Government  which  may  be  imposed  by  any  law  or  by  any  regulation  of  the 
Treasury  Department  made  in  conformity  to  law. — R.  S.t  3639. 

38.  Military  commanders,  in  directing  payments,  will  not  require  the  paymaster 
to  be  absent  from  his  station  on  the  last  day  of  the  month  except  for  special  reasons, 
which  will  be  repotted  to  the  Adjutant-General  of  the  Army.—  A.  R.,  1297. 

39.  No  officer  disbursing  money  for  the  military  service  or  directing  the  disburse- 
ment thereof  shall  be  concerned  individually,  directly  or  indirectly,  in  the  purchase 
or  sale  of  any  article  intended  for,  used  by,  or  pertaining  to  the  department  of  the 
public  service  in  which  he  is  engaged. — A.  R.,  587. 

40.  No  officer  or  clerk  of  a  disbursing  officer  shall  be  interested  in  the  purchase  of 
any  soldier's  certificate  of  pay  due  or  any  other  claim  against  the  United  States.— 
A.  R.,  588. 

NOTE.— But  when  an  officer  purchases  final  statements  simply  as  an  accommodation  to  the  soldier, 
and  not  himself  profiting  thereby,  or  when  transfer  is  made  to  post  exchange  through  the  officer  in 
charge  thereof,  payment  will  he  admitted  on  the  certificate  of  the  officer,  en  the  voucher,  to  the  facts. 


8  ARMY  PAYMASTER'S  MANUAL. 

41.  If  any  disbursing  officer  shall  bet  at  cards  or  any  game  of  hazard,  his  com- 
manding officer  will  suspend  his  functions,  require  him  to  turn  over  all  public  funds 
in  his  keeping,  and  will  immediately  report  the  case  to  the  proper  bureau  of  the 
War  Department.     He  will  also  report  the  case  to  the  department  commander,  who 
will  at  once  convene  a  court-martial  for  the  trial  of  the  officer. — A.  R.,  590. 

42.  Every  disbursing  officer,  in  opening  his  first  account  and  before  issuing  any 
checks,  will  furnish  the  depositary  on  whom  the  checks  are  to  be  drawn  with  his 
official  signature,  duly  verified  by  some  officer  whose  signature  is  known  to  the 
depositary.—  A.  R.,  591. 

43.  For  every  Treasury  draft  received  by  a  depositary  to  be  placed  to  the  official 
credit  of  a  disbursing  officer,  and  for  every  deposit  of  funds  made  by  the  officer  to 
his  official  credit,  subject  to  payment  of  his  checks,  a  receipt,  numbered  in  serial 
order  and  giving  the  place  and  date  of  issue,  will  be  furnished  him  by  the  depos- 
itary, setting  forth  the  character  of  the  funds,  i.  e.,  whether  coin  or  currency.     If 
the  credit  is  made  by  a  disbursing  officer's  check  transferring  funds,  the  essential 
items  of  the  check  will  be  enumerated,  and  if  by  a  Treasury  draft  the  warrant 
number.     The  title  of  the  officer  will  be  expressed  and  the  title  of  the  account  will 
also  show  for  what  branch  of  the  public  service  it  is  kept.    The  receipt,  called  "a 
disbursing  officer's  receipt/'  will  be  retained  by  the  officer  in  whose  favor  it  is 
made.—  A.  R.,  592. 

44.  An  officer  is  not  authorized  to  insure  public  money  or  property  and  he  will 
not  be  allowed  credit  for  any  expense  paid  for  the  collection  of  money  on  checks, 
except  as  provided  for  military  attaches  serving  abroad. — A.  R.,  593. 

45.  No  exchange  of  funds  shall  be  made  by  any  disbursing  officer  or  agent  of  the 
Government  of  any  grade  or  denomination  whatever  or  connected  with  any  branch 
of  the  public  service,  other  than  exchange  for  gold,  silver,  United  States  notes,  and 
national-bank  notes;  and  every  such  disbursing  officer,  when  the  means  for  his  dis- 
bursements are  furnished  to  him  in  gold,  silver,  or  United  States  notes,  shall  make 
his  payments  in  the  moneys  so  furnished,  or,  when  they  are  furnished  to  him  in 
drafts,  shall  cause  those  drafts  to  be  presented  at  their  place  of  payment  and  prop- 
erly paid  according  to  law,  and  shall  make  his  payments  in  the  money  so  received 
for  the  drafts  furnished,  unless  in  either  case  he  can  exchange  the  means  in  his 
hands  for  gold  and  silver  at  par.     And  it  shall  be  the  duty  of  the  head  of  the  proper 
department  immediately  to  suspend  from  duty  any  disbursing  officer  or  agent  who 
violates  the  provisions  of  this  section,  and  forthwith  to  report  the  name  of  the 
officer  or  agent  to  the  President,  with  the  fact  of  the  violation  and  all  the  circum- 
stances accompanying  the  same  and  within  the  knowledge  of  the  Secretary,  to  the 
end  that  such  officer  or  agent  may  be  promptly  removed  from  office  or  restored  to  his 
trust  and  the  performance  of  his  duties,   as  the  President  may   deem  just  and 
proper.— R.  S.,  3651. 

46.  No  officer  of  the  United  States  shall,  either  directly  or  indirectly,  sell  or  dis- 

Eose  of  to  any  person,  for  a  premium,  any  Treasury  note,  draft,  warrant,  or  other  pub- 
.c  security  not  his  private  property,  or  sell  or  dispose  of  the  avails  or  proceeds  of 
such  note,  draft,  warrant,  or  security  in  his  hands  for  disbursement,  without  making 
return  of  such  premium  and  accounting  therefor  by  charging  the  same  in  his  accounts 
to  the  credit  of  the  United  States,  and  any  officer  violating  this  section  shall  be  forth- 
with dismissed  from  office.— R.  S.,  3652. 

47.  Every  officer  of  the  United  States  concerned  in  the  disbursement  of  the  reve- 
nues thereof,  who  carries  on  any  trade  or  business  in  the  funds  or  debts  of  the  United 
States  or  of  any  State,  or  in  any  public  property  of  either,  shall  be  deemed  guilty  of 
a  misdemeanor  and  punished  by  a  fine  of  three  thousand  dollars,  and  shall,  upon 
conviction,  be  removed  from  office  and  forever  thereafter  be  incapable  of  holding  office 
under  the  United  States. — R.  S.,  1788. 

48.  No  person  in  the  military  service,  whose  salary,  pay,  or  emoluments  are  fixed 
by  law  or  regulations,  shall  receive  any  additional  pay,  extra  allowance,  or  compen- 
sation in  any  form  whatever  for  the  disbursement  of  public  money  or  any  other  serv- 
ice or  duty  whatsoever,  unless  the  same  shall  be  authorized  by 'law  and  explicitly 
set  out  in  the  appropriation. — R.  S.,  1764  and  1765. 

49.  Every  officer  charged  with  the  payment  of  any  of  the  appropriations  made  by 
act  of  Congress  who  pays  to  any  clerk  or  other  employee  of  the  United  States  a  sum 
less  than  that  provided  by  law,  and  requires  such  employee  to  receipt  or  give  a 
voucher  for  an  amount  greater  than  that  actually  paid  to"  and  received  by  him,  is 
guilty  of  embezzlement,  and  shall  be  fined  in  double  the  amount  so  withheld  from 
any  employee  of  the  Government,  and  shall  be  imprisoned  at  hard  labor  for  the  term 
of  two  years.—  R.  S.,  5483. 

50.  If  any  officer  charged  with  the  disbursement  of  the  public  money  accepts, 
receives,  or  transmits  to  the  Treasury  Department,  to  be  allowed  in  his  favor,  any 
receipt  or  voucher  from  a  creditor  of  the  United  States  without  having  paid  to  such 
creditor  in  such  funds  as  the  officer  received  for  disbursement,  or  in  such  funds  as  he 
may  be  authorized  by  law  to  take  in  exchange,  the  full  amount  specified  in  such 
receipt  or  voucher,  every  such  act  is  an  act  of  conversion,  by  such  officer,  to  his  own 
use  of  the  amount  specified  in  such  receipt  or  voucher. — R.  S.,  5496. 


ARMY  PAYMASTER'S  MANUAL.  9 

51.  Every  person  having  charge,  possession,  custody,  or  control  of  any  money  or 
ether  public  property  used  or  to  be  used  in  the  military  service,  who,  with  intent 
to  defraud  the  United  States  or  willfully  to  conceal  such  money  or  other  property, 
delivers  or  causes  to  be  delivered,  to  any  other  person  having  authority  to  receive 
the  same,  any  amount  of  such  money  or  other  property  less  than  that  for  which  he 
received  a  certificate  or  took  a  receipt,  shall  be  imprisoned  at  hard  labor  for  not  less 
than  one  nor  more  than  five  years,  or  fined  not  less  than  one  thousand  nor  more  than 
five  thousand  dollars.— R.  S.,  5438. 

52.  Every  officer  of  the  United  States  and  every  person  acting  for  or  on  behalf  of 
the  United  States  in  any  official  capacity  under  or  by  virtue  of  the  authority  of  any 
department  or  office  of'the  Government  thereof  who  asks,  accepts,  or  receives  any 
money  or  any  contract,  promise,  undertaking,  gratuity,  or  security  for  the  payment 
of  money  or' for  the  delivery  or  conveyance  of  anything  of  value  with  the  intent 
to  have  'his  decision  or  action  on  any  question,  matter,  cause,  or  proceeding  which 
may  at  any  time  be  pending  or  which  may  be  by  law  brought  before  him  in  his  offi- 
cial capacity  or  in  his  place  of  trust  or  profit,  influenced  thereby,  shall  be  punished 
by  a  fine  not  more  than  three  times  thg  amount  asked,  accepted,  or  received,  and  by 
imprisonment  not  more  than  three  years;  and  if  he  hold  any  place  of  profit  or  trust 
shall  forfeit  his  office  or  place  and  shall  thereafter  be  forever  disqualified  from  hold- 
ing any  office  of  honor,  trust,  or  profit  under  the  United  States — R.  S.,  5501  and  5502. 

53.  All  officers,  agents,  or  other  persons  who  are  charged  with  the  safe-keeping, 
transfer,  or  disbursement  of  public  moneys  shall  keep  an  accurate  entry  of  each  sum 
received  and  of  each  payment  or  transfer,  and  shall  render  distinct  accounts  of  the 
application  thereof,  according  to  the  appropriation  under  which  the  moneys  may 
have  been  advanced  to  them.     Every  officer  or  agent  who,  having  received  "public 
money  which  he  is  not  authorized  to  retain  as  salary,  pay,  or  emolument,  fails  to 
render  his  accounts  for  the  same  shall  be  deemed  guilty  of  embezzlement  and  shall 
be  fined  in  a  sum  equal  to  the  amount  of  the  money  embezzled  and  shall  be  impris- 
oned not  less  than  six  months  or  more  than  ten  years — It.  S.,  3623. 

54.  For  the  purpose  of  executing  these  provisions  of  law  "the  Treasurer  and 
assistant  treasurer  and  each  designated  depositary  of  the  United  States  shall,  at  the 
end  of  the  fiscal  year,  report  to  the  Secretary  of  the  Treasury  the  condition  of  every 
account  standing,  as  specified  in  section  309  of  the  Revised  Statutes,  on  the  books 
of  their  respective  offices,  stating  the  name  of  each  depositor,  with  his  official  desig- 
nation, the  total  amount  remaining  on  deposit  to  his  credit,  and  the  dates,  respec- 
tively, of  the  last  credit  and  the  last  debit  made  to  each  account." — R.  S.,  810. 

55.  Every  disbursing  officer  who  fails  to  deposit  promptly  with  the  Treasurer,  an 
assistant  treasurer,  or  some  duly  designated  depositary,  the  public  money  intrusted 
to  his  charge,  or  who  fails  to  keep  safely,  without  loaning,  using,  or  converting  in 
any  way,  or  exchanging  for  other  funds,  or  depositing  in  other  than  a  designated 
depository,  the  public  money,  or  any  portions  thereof,  collected  or  received  by  him, 
until  he  is  duly  authorized  to  transfer  or  disburse  the  same,  shall  be  deemed  guilty 
of  embezzlement  and  punished  accordingly.—  R.  S.,  5488,  5490,  5492. 

56.  When  a  paymaster  is  ordered  to  turn  over  his  funds  and  close  his  accounts  he 
need  turn  over  his  actual  money  balance  only.     On  resuming  duty  he  will  again 
take  up  the  amount  of  the  suspensions.     When  ordered  to  rebond  he  will  turn  over 
his  actual  money  balance,  but  on  resuming  duty  he  will  not  take  up  on  his  new 
account  current  the  amount  of  his  suspensions  under  his  old  bond,  against  which 
they  will  remain  charged  until  removed. — P.  M.  G.  Circular,  No.  86. 

57.  Disbursing  officers  can  not  bind  the  Government  by  drawing,  in  payment  of 
claims,  beyond  the  amount  intrusted  to  them,  and  if,  from  unusual  delay  in  pre- 
sentation, the  fund  from  which  the  check  should  have  been  paid  becomes  exhausted, 
the  claim  can  not  properly  be  recognized  and  settled  by  the  accounting  officers. — %d 
Compt.  Digest,  par.  754,  p.  106,  ed.  1869. 

5N.  The  assistant  treasurer  in  New  York  represents  to  this  office  that  many  pay- 
masters, on  receipt  of  periodical  statements  from  his  office  of  their  disbursing 
accounts  showing  what  checks  have  been  paid,  etc.,  fail  to  make  the  examination 
and  early  reply  required,  and  which  is  necessary  for  his  (the  assistant  treasurer's) 
protection  against  frauds.  Paymasters  are  enjoined  and  directed  in  all  such  cases, 
whether  of  statements  from  the  New  York  or  from  other  depositaries,  to  be  prompt 
in  this  requirement,  and  not  to  neglect  or  omit  it  on  any  account. — P.  M.  G.  Circu- 
lar, May  29,  1868. 

59.  No  person  can,  at  his  own  option,  create  a  legal  claim  on  the  United  States  by 
advancing  his  private  funds  or  borrowing  money  for  disbursement.     No  lien  exists 
against  the  Government  on  such  cases,  and  the  only  remedy  is  by  application  to 
Congress.     Nor  has  he  an  equitable  claim  until  he  shows  that  the  expenditure  inured 
to  the  benefit  of  the  public. — 2d  Compt.,  Nor.  30,  1855,  vol.  19,  p.  116. 

60.  Disbursing  officers  are  precluded  both  by  law  and  the  Army  Regulations  from 
using  private  funds  for  public  purposes,  and  explanations  that  advances  are  made  to 
fulfill  promises  made  by  such  officers  are  not  sufficient. 


10  ARMY  PAYMASTER'S  MANUAL. 

61.  Paymasters  are  forbidden  to  ruake  deposits  of  private  funds  with  any  assist- 
ant treasurer  or  United  States  depositary  to  be  checked  out  in  their  official  capacity.— 
F.  M,  G.  Circular,  No.  94. 

62.  Paymasters  are  hereby  uotih'ed  that  whenever  moneys  pertaining  to  deceased 
soldiers  are  deposited  with  them,  whether  accruing  from  sale  of  effects  or  otherwise, 
separate  receipts  should  be  given  in  each  individual  case.     By  authority  from  the 
Adjutant-General's  Office,  paymasters  are  directed  to  require  these  receipts,  in  dupli- 
cate, to  be  written  out  for  their  signature  by  the  officer  making  the  deposits. — Circu- 
lar No.  38,  P.  M.  G.  0.;  A.  R.,  159. 

63.  On  the  death  of  an  officer  in  charge  of  public  property  or  funds,  his  com- 
manding officer  will  appoint  a  board  of  survey,  which  will  inventory  the  same  and 
make  and  submit  the  customary  returns  therefor,  stating  accurately  amounts  and 
condition.     These  the  commanding  officer  will  forward  to  the  chief  of  the  bureaus 
to  which  the  property  or  money  pertains,  and  he  will  designate  an  officer  to  take 
charge  of  such  property  or  money  until  orders  in  the  case  are  received  from  proper 
authority.—  A.  R.,  S4. 

64.  It  is  not  the  duty  of  paymasters  or  their  clerks  to  write  out  the  vouchers  upon 
which  officers  demand  payment.     Especially  is  it  not  their  duty  to  make  copies  of 
orders  upon  which  payments  are  based  and  which  are  necessary  to  sustain  the 
vouchers.— P.  M.  G.,  Sept.  27,  1870. 

65.  An  official  letter  should  refer  to  one  subject  only.     Letters  of  transmittal  will 
be  used  only  when  necessary,  and  when  used  must  refer  only  to  the  matter  trans- 
mitted.    Xone  are  required  with  rolls,  returns,  or  periodical  reports.     Telegrams 
will  be  followed  by  official  copies  sent  by  first  mail. — A.  E.}  752. 

NOTES.— 1.  Letters  of  transmittal  will,  however,  accompany  the  monthly  accounts  of  paymasters,  as 
the  date  thereof  will  be  the  guaranty  to  the  Auditor  that  the  account  was  deposited  in  the'mail  within 
the  time  specified  by  law.  2.  Proper  names  should  be  given  in  all  correspondence  regarding  persons 
or  personal  accounts. 

66.  The  post-office  address  of  an  officer's  station  will  be  given  in  his  official  let- 
ters.    Indefinite  designations  of  locality,  which  do  not  indicate  where  the  letter  was 
written,  will  not  be  used. — A.  R.,  755. 

67.  Official  communications  will  be  signed  or  authenticated  with  the  pen  and  not 
by  facsimiles.     Signatures  will  be  plainly  and  legibly  written,  with  the  rank  and 
regiment  or  corps  of  the  writer  annexed;  if  by  order,  stating  by  whose  order. — 
A.  It.,  756. 

*  8.  An  officer  will  not  be  designated  in  orders  nor  addressed  in  official  communi- 
cations by  any  other  title  than  that  of  his  actual  rank.— A.  R.,  757. 

69.  Each  officer  of  the  Pay  Department,  when  ordered  to  a  new  station  for  per- 
manent duty  or  to  temporary  duty  at  another  station,  will  report  at  once  by  letter 
to  the  Paymaster-General  the  date  of  departure  from  his  old  or  regular  station  and 
of  arrival  at  his  new  or  temporary  station.     The  date  of  departure  from  station  on 
leave  of  absence  or  on  detached  service,  and  date  of  return  to  regular  from  tempo- 
rary station,  or  from  leave  of  absence  or  detached  service,  will  also  be  made  matters 
of  immediate  and  special  report  to  this  office.     In  all  cases  care  will  be  taken  to  cite 
the  number,  date,  and  source  of  orders  or  instructions  authorizing  or  directing  the 
movements  referred  to  in  these  reports.     The  term  "  detached  service  "  will  be  under- 
stood to  apply  only  to  special  (not  disbursing)  duty  assigned  to  the  officer,  except  in 
eases  of  service  on  courts-martial,  boards  of  survey,  etc.,  within  the  limits  of  the 
department  in  which  he  may  be  serving  and  requiring  only  brief  absence,  when  no 
report  will  be  required,  as  such  absence,  as  well  as  absence  on  regular  disbursing 
duty,  will  be  fully  accounted  for  in  the  monthly  report  of  the  chief  paymaster  pro- 
vided for  in  the  circular  above  cited. 

70.  On  June  30  of  each  year  all  officers  who  have  receipted  for  property  pur- 
chased from  funds  supplied  for  contingent  expenses  at  department  headquarters 
will  make  return  therefor  to  the  chiefs  of  their  respective  bureaus,  to  whose  satisfac- 
tion expenditures,  losses,  etc.,  will  be  explained.     An  officer  accountable  for  such 
property  will  take  duplicate  receipts  therefor  when  relieved,  and  will  forward  one  of 
them  to  the  proper  chief  of  bureau  with  the  return  which  he  will  then  render,  and 
file  the  other  with  his  retained  papers. — A.  It.,  197. 

71.  Each   change  of  address,   when  on  leave  of  absence  or  on  detached  service, 
should  be  at  once  reported  by  letter  to  the  Adjutant-General  of  the  Army  through 
the  Paymaster-General.—  Circu.  No.  156,  P.  M.  G.  0. 

CHECKS  AND  CHECK  BOOKS. 

72.  A  disbursing  officer  may  draw  his  check  in  favor  of  himself  "or  bearer  "for  mak- 
ing payments  of  amounts  not  exceeding  $20;  for  making  payments  at  a  distance  from 
a  depository ;  or  for  making  payments  of  fixed  salaries  due  at  a  certain  period,  if  the 
check  be  not  drawn  more  than  two  days  before  the  salaries  become  due.     In  all 
other  cases  checks  will  be  made  p  lyable  to  "order"  or  "bearer,"  and  will  be  drawn 


ARMY  PAYMASTER'S  MANUAL.  11 

only  in  favor  of  the  persons,  firms,  or  corporations  by  name,  to  whom  the  payments 
are  to  be  made. — A.  R.,  596. 

711.  ^Each  check  of  a  disbursing  officer  must  state  on  its  face  the  object  of  the 
expenditure,  and  in  case  of  payment  to  officers  or  enlisted  men  the  period  covered 
by  the  payment.  Such  statements  must  be  brief  but  clear;  as,  for  instance,  "pay," 
"pay  roll]"  or  "payment  of  troops,"  adding  the  post  or  station;  "purchase  of  sub- 
sistence" or  other  supplies,  naming  them;  "on  contract  for  construction,"  mention- 
ing the  fortification  or  other  public  work  for  which  the  payment  is  made ;  "payments 
under  $20,"  etc.  Payment  is  refused  on  all  checks  where  this  requirement  is  disre- 
garded and  report  of  the  fact  made  to  the  Treasury. — A.  R.,  597. 

74.  When  an  original  check  of  a  disbursing  officer,  not  exceeding  $2,500  in  amount, 
has  been  lost  or  destroyed,  a  duplicate  check  may  be  issued  by  him  after  six  months 
and  within  three  years  of  the  date  of  the  original,  upon  the  owner  filing  Avith  him 
the  notice  and  proof  of  loss  and  the  indemnity  bond  required  by  sections  3646  and 
3647,  Revised  Statutes,  and  act  of  February  16,  1885.  In  case  the  disbursing  officer 
who  issued  the  original  check  is  no  longer  in  the  service,  notice  and  proof  of  the 
loss  and  the  indemnity  bond  will  be  sent  to  the  Secretary  of  Treasury  prior  to  the 
issue  of  a  duplicate  check.  The  proper  accounting  officer  of  the  Treasury  will 
state  an  account  in  favor  of  the  owner  of  said  check  and  charge  the  amount  thereof 
to  the  account  of  such  officer.  Instructions  for  the  execution  and  use  of  the  affidavit 
and  bond  and  the  issue  of  the  duplicate  check  accompany  the  blank  form  furnished 
by  the  Treasury  Department.—  A.  R.,  599. 

73.  In  case  of  the  death,  resignation,  or  removal  from  active  service  of  a  disburs- 
ing officer  any  check  previously  drawn  by  him  and  not  presented  for  payment  within 
four  months  of  its  date  will  not  be  paid  until  its  correctness  shall  have  been  attested 
by  the  Secretary  or  Assistant  Secretary  of  the  Treasury. — A.  R.,  600. 

7<r.  A  check  drawn  by  a  disbursing  otlicer  still  in  active  service,  presented  before 
it  shall  have  been  issued  three  full  fiscal  years,  will  be  paid  in  the  usual  manner 
by  the  office  or  bank  on  which  it  is  drawn,  and  from  funds  to  the  credit  of  the 
drawer.— J.  R.,  601. 

77.  At  the  close  of  each  fiscal  year  each  disbursing  officer  will  make  a  return  to 
the  Secretary  of  the  Treasury,  through  the   proper  channels,  of  all   outstanding 
checks  issued  by  him  three  years  or  more  prior  thereto,  giving  the  names  of  payees 
and  their  residences  when  known,  the  purposes  for  which  and  places  on  which  the 
checks  were  drawn,  with  amounts,  numbers,  and  dates  of  same,  and  the  numbers  of 
vouchers  received  therefor. — A.  R.,  602. 

78.  At  the  close  of  each  fiscal  year  all  amounts   remaining  to  the  credit  of  a 
disbursing  officer  represented  by  checks  or  drafts  drawn  upon  the  Treasurer,  an 
assistant  treasurer,  or  any  designated  depository  three  years  or  more  prior  thereto, 
will  be  covered  into  the  Treasury  and  there  stand  to  the  credit  of  the  payees  in  an 
appropriation  account  denominated  "  Outstanding  liabilities." — A.  R.,  603. 

79.  A  check  which  has  been  issued  for  a  longer  period  than  three  full  fiscal  years 
will  be  paid  only  by  the  settlement  of  an  account  in  the  Treasury  Department.     For 
this  purpose  the  check  will  be  transmitted  through  the  proper  channels  to  the 
Secretary  of  the  Treasury. — A.  R.,  604. 

80.  Official  check  books  are  issued  by  the  Treasurer  and  assistant  treasurers  of 
the  United  States  direct  to  disbursing  officers  who  have  public  money  on  deposit 
with  them.     Rules  for  issue,  transfer,  etc.,  of  these  check  books  accompany  each 
book. — A.  R.,  605. 

81.  Official  check  books  on  national  bank  depositories  are  furnished  by  chiefs  of 
bureaus  by  whom  records  of  bl;  n'c  checks  issued  will  be  kept,  and  to  whom  unused 
checks  will  be  returned.     In  making  payments  only  official  checks  will  be  used. — 
A.  R.,  606. 

82.  Mutilated  official  checks  will  be  forwarded  to  the  depository  to  which  they 
pertain,  and  a  record  of  the  date  of  transmission  made  on  the  stub. — A.  R.,  607. 

NOTE.— Mutilated  and  canceled  checks  will  be  forwarded  through  the  Paymaster-General. 

83.  A  paymaster  changing  station  or  leaving  the  service  will  furnish  to  his  chief 
paymaster  a  list  of  his  outstanding  checks,  as  shown  by  the  latest  report  of  the 
depository.     A  separate  list  should  be  made  for  each  depository,  and  should  show 
the  date,  number,  amount,  and  name  of  payee  of  each  check,  and  the  purpose  for 
which  it  was  given.     The  chief  paymaster,  after  verifying  the  balances  by  corre- 
spondence with  the  several  depositories,  will  forward  the  lists  to  this  office. — 
P.  M.  G.  Circular,  No.  118. 

CERTIFICATES  OF  DEPOSIT. 

84.  Public  moneys  are  transferred  to  the  general  Treasury  by  being  deposited  to 
the  "credit  of  the  Treasurer  of  the  United  States,"  either  at  the  Treasurer's  office  or 
at  the  office  of  one  of  the  assistant  treasurers,  or  at  one  of  the  designated  deposito- 
ries.    All  "miscellaneous  receipts  on  account  of  proceeds  of  Government  property" 
(paragraph  615)  must  be  deposited;  also,  when  required  by  chiefs  of  bureaus  to 


12          ARMY  PAYMASTER'S  MANUAL. 

•which  the  funds  pertain,  the  public  moneys  in  the  possession  of  or  to  the  credit  of 
disbursing  officers  or  to  others.  For  each  deposit  made  a  "  certificate  of  deposit,"  in 
duplicate,  will  be  given,  showing  the  full  name,  rank,  regiment,  or  corps  of  the 
depositor,  and  to  \vhat  appropriation  or  fund  the  amount  belongs,  the  depositor 
giving  the  necessary  information  when  making  the  deposit. — A.  R.,  608. 

85.  The  "originals"  of  all  certificates  of  deposit  will,  immediately  upon  their 
issue,  be  forwarded  direct  to  the  Secretary  of  the  Treasury  by  the  depositors  (not  the 
depositaries),  who,  before  transmitting  them,  will  see  that  their  amounts  correspond 
to  the  sums  actually  deposited.      Each  certificate  forwarded  will  contain  or  be 
accompanied  by  a  statement  showing  distinctly  the  source  from  which  the  money 
was  derived — i.  e. :  1.  If  a  balance  of  funds  for  disbursement,  the  appropriation  and 
fiscal  year  will  be  correctly  named.     2.  If  in  refundmeut  of  an  overpayment,  when, 
by  whom,  and  upon  what  voucher  the  overpayment  was  made.    3.  If  from  stoppages 
on  pay  rolls  on  account  of  loss  of  or  damage  to  property  by  employees,  or  on  account 
of  sales  to  them,  for  which  property  the  depositing  officer  is  himself  responsible,  the 
character  of  the  property  and  the  date  of  loss  or  sale  will  be  given,  and  a  reference 
made  to  the  officer's  property  voucher  accounting  for  the  same.     4.  If  from  stoppage 
on  account  of  loss,  damage,  or  sale  of  property  for  which  an  officer  other  than  the 
depositing  officer  is  responsible,  the  name  of  the  responsible  officer  will  be  given,  with 
a  list  of  persons  from  whom  deductions  were  made,  stating  character  of  property  and 
amount  deducted  in  each  case.     5.  Deposits  of  funds  received  from  sales  to  officers 
and  enlisted  men,  or  on  account  of  losses  or  forfeitures,  will  be  fully  explained. — 
A.  R.j  609. 

86.  A  disbursing  officer  of  one  staff  department  making  stoppages  on  account  of 
the  funds  or  property  of  another  staff  department  will,  in  the  absence  of  special 
instructions  to  the  contrary,  deposit  the  funds  so  received  and  leave  them  to  be 
transferred  upon  the  settlement  of  his  accounts  at  the  Treasury. — A.  R.,  610. 

87.  Nothing  in  the  two  preceding  paragraphs  will  be  construed  to  affect  the 
existing  system  of  depositing  collections  by  paymasters  of  the  Army. — A.  E.,  611. 

88.  The  number,  date,  and  amount  of  the  certificate  of  deposit,  together  with  the 
specific  appropriation,  if  named,  will  be  noted  upon  the  account  current  upon  which 
tlie  depositor  desires  to  be  credited  with  the  money  deposited.     Certificates  of 
deposit  will  not  be  filed  with  accounts  current.     Officers  will  state  in  such  accounts 
dates  of  deposits  and  name  and  location  of  depository.—  A.  R.,  612. 

89.  Certificates  of  deposit  must  be  recorded  in  the  proper  bureaus  of  the  War 
Department.     The  "originals,"  upon  their  receipt  at  the  Treasury,  are  immediately 
forwarded  to  the  Secretary  of  War,  who  refers  them  to  the  proper  bureaus  to  which 
the  deposits  pertain  for  verification  and  designation  of  the  appropriation. — A.  R.,  613. 

90.  The  following  letter  is  published  for  the  information  of  chiefs  of  bureaus, 
designated  depositaries  of  public  funds  for  the  War  Department,  and  officers  of  the 
Army  handling  public  money : 

TREASURY  DEPARTMENT,  OFFICE  OF  THE  SECRETARY, 

Washington,  D.  C.,  November  15,  1895. 
The  honorable  The  SECRETARY  OF  WAR. 

SIR:  It  frequently  happens  that  there  is  not  sufficient  information  on  the  face  of 
certificates  issued  for  deposits  in  the  Treasury  made  by  officers  of  the  War  Depart- 
ment to  determine  whether  a  personal  credit  should  be  given  the  depositor.  As  the 
information  is  necessary  before  covering  the  amounts  thereof  into  the  Treasury  by 
warrant,  I  will  thank  you  to  cause  it  to  be  furnished  hereafter  by  the  several  bureaus 
of  your  Department,  in  brief  form,  after  naming  the  appropriation,  on  the  backs  of 
all 'certificates  which  may  be  sent  each  day  from  this  to  your  office  for  indorsement. 
Respectfully  yours, 

C.  S.  HAMLIN, 
Acting  Secretary. 

91.  When  a  disbursing  officer  makes  a  deposit  of  public  funds  he  will  inform  the 
depositary  whether  such  funds  are  to  go  to  his  personal  credit  or  not.     If  the  officer 
has  been  directly  charged  with  the  money  he  is  entitled  to  personal  credit  for  the 
deposit,  and  the  abbreviation  "P.  C."  should  be  written  by  the  depositary  on  the 
face  of  the  certificate.     If  the  funds  are  derived  from  sales  of  public  property,  from 
collections  of  funds  for  which  another  officer  is  responsible,  or  any  source  except 
the  Treasury,  the  officer  making  the  deposit  is  not  entitled  to  personal  credit,  and 
the  abbreviation  "No  P.  C."  should  be  used,  followed  by  a  brief  explanation  of  the 
character  of  the  funds.    If  some  disbursing  officer  other  than  the  depositor  is  enti- 
tled to  the  credit,  the  designation  should  be  "P.  C.  to ,"  naming  the  officer 

who  has  been  directly  charged  with  the  money. —  W.  D.  Circular  No.  4,  1895. 

92.  If  the  space  on  the  face  of  a  certificate  is  not  sufficient  to  explain  the  nature 
of  a  deposit,  the  depositary  is  requested  to  use  a  memorandum  slip  for  this  purpose. 
Disbursing  officers  will  not  use  letters  of  trausmittal  in  forwarding  certificates  of 
deposit. — Ibid. 


f     u  £„*! 

'JHIVEBSITT 
ARMY  PAYMASTER'S  MANUAL. 

93.  Nothing  should  be  written  by  the  depositary  or  the  officer  on  the  back  of  a 
certificate;  that  space  must  be  reserved  for  the  indorsement  of  the  chief  of  bureau, 
who,  in  each  instance,  will  properly  designate  the  title  of  the  appropriation,  invari- 
ably giving  the  information,  by  abbreviation,  whether  the  depositor  is  entitled  to 
personal  credit  or  not. — Ibid. 

9J.  Chiefs  of  bureaus  will  not  permit  certificates  of  deposit  to  be  returned  to  the 
Treasury  Department  unless  such  evidences  of  the  character  of  the  funds  are  com- 
plete in  this  respect,  and  where  any  defect  exists  that  can  not  be  remedied  in  the 
bureau  the  certificate  should  be  promptly  returned  to  the  officer  for  correction  or 
additional  information. — Ibid. 

95.  Designated- depositaries  are  earnestly  requested  to  adhere  strictly  to  the  fore- 
going instructions,  and  disbursing  officers  of  the  War  Department  are  directed  to  see 
that  they  are  properly  observed. — Ibid. 

9(i.  Attention  is  invited  to  paragraphs  608  to  616,  inclusive,  Army  Regulations, 
1895. 

97.  Upon  the  books  of  the  Treasury,  so  far  as  the  accounts  of  disbursing  officers 
of  the  War  Department  are  concerned,  an  official  credit  and  a  personal  credit  are 
one  and  the  same. — Indat.  Asst.  Sec.  of  War,  Dec.  18.  1895.    2119  P.  M.  G.  O.,  1895. 

NOTE.— Any  amount  taken  up  by  a  paymaster  on  his  abstract  of  collections,  with  which  he  charges 
himself  on  his  account  current,  is  a  "  personal  credit." 

APPROPRIATIONS. 

98.  Chiefs  of  bureaus,  in  notifying  officers  of  remittances,  will  inform  them  of  the 
amount  remitted  under  each  head  of  appropriation,  giving  the  designation  by  fiscal 
years  when  necessary. — A.  E.,  618. 

99.  Accounts  current,  abstracts  and  vouchers,  including  transfers  and  refund- 
ments,  will  have  noted  in  red  ink  on  the  face  and  also  in  the  brief  on  the  back,  the 
fiscal  year  to  which  the  funds  pertain. — A.  E.,  619. 

ACCOUNTS  CURRENT. 

1OO*  Accounts  current  will  be  made  in  duplicate;  one  copy,  accompanied  by 
abstracts  and  vouchers,  will  be  forwarded  to  the  chief  of  the  bureau  and  the  other 
retained  by  the  officer.  The  forms  of  accounts  current  and  abstracts  furnished  by 
the  chief  of  the  bureau  in  which  the  officer  is  serving  will  be  used. — A.  E.,  626. 

1OI.  Disbursing  officers  who  render  accounts  which  eventually  pass  to  the  Treas- 
ury Department  for  settlement  are  required  to  prepare  their  accounts,  with  abstracts 
and  vouchers  complete,  and  deposit  them  in  the  post-office,  addressed  to  the  chief 
of  the  bureau  of  the  War  Department  to  which  they  pertain,  on  or  before  the  10th 
day  of  each  month.  Irregularities  in  the  mail  service  or  want  of  blank  forms  will 
not  excuse  a  failure  to  comply  with  this  paragraph.  When  vouchers  are  not  sent 
with  the  account  to  which  they  belong,  but  are  subsequently  rendered,  suitable 
explanation  will  be  made. — A.  E.,  627. 

1O£.  Original  vouchers  will,  if  possible,  accompany  the  accounts.  Copies  will 
not  be  accepted  unless  duly  certified  and  accompanied  by  satisfactory  evidence  of 
the  loss  or  destruction  of  the  originals,  or  that  their  retention  is  indispensable  to 
the  performance  of  duty  by  an  officer. — A.  E.,  628. 

1O3.  With  the  accounts  will  be  forwarded  all  orders  of  commanding  officers 
and  all  other  papers  on  which  the  officer  accountable  relies  to  relieve  himself  from 
responsibility. — A.  E.,  629. 

1O-1.  Funds  turned  over  to  other  paymasters  or  refunded  to  the  Treasury  will  be 
entered  in  accounts  current,  but  not  on  abstracts  of  payments. — Eegs.  Pay  Dept. 

MONEY  VOUCHERS. 

105.  Vouchers  will  ordinarily  be  made  in  duplicate,  or,  if  requireu,  in  triplicate 
and  the  number  made  will  be  stated  on  each  copy.— A.  E.}  631. 

106.  The  correctness  of  the  facts  stated  on  a  voucher  and  the  justness  of  the 
account  must  be  certified  by  an  officer.—^.  E.,  632. 

107.  A  voucher  for  services  by  the  day  or  month  must  state  the  nature  of  the 
service,  the  inclusive  dates  of  service,  the  time  for  which  payment  is  made,  the  rate 
of  pay,  and  the  amount. — A.  E.,  633. 

108.  Money  amounts  will  be  expressed  in  terms  of  dollars  and  cents.     When  a 
fraction  of  a  cent  less  than  one-half  occurs  in  the  footing  of  a  voucher  it  will  be 
disregarded.     If  the  fraction  be  one-half  or  greater  it  will  be  reckoned  as  a  cent. — 
A.  E.,  635. 

109.  A  voucherfor  funds  disbursed  will,  before  being  signed  by  a  public  creditor, 
be  made  out  in  full,  with  the  place  of  payment  and  the  name,  rank,  regiment,  or 
corps  of  the  paying  officer  entered  in  the  receipt,  and  the  exact  amount  of  money 


14  ARMY  PAYMASTER'S  MANUAL. 

written  out  in  words  in  the  receipt.  When  vouchers  are  sent  by  mail  for  signature, 
the  date  in  the  receipt  will  be  left  blank,  and  the  check  in  payment  will  not  be 
drawn  until  the  vouchers  are  returned  properly  signed,  when  the  date  of  the  check 
will  be  added  to  the  receipt.— A.  /.'..  638. 

110.  Invoices  of  and  receipts  for  funds  transferred  will  state  place  and  date  of 
transfer,  the  name,  rank,  regiment,  or  corps  of  the  officer  from  whom  the  money  is 
received;  the  kind  of  funds  transferred,  aud  the  amount  transi'erred  under  each 
head  of  appropriation.     If  the  transfer  is  for  the  correction  of  errors,  whether  aris- 
ing upon  the  settlement  of  accounts  or  otherwise,  the  facts  will  be  noted  in  detail 
in  both  invoice  and  receipt.     The  receiving  officer  or  agent  will  indorse  upon  the 
invoice  the  exact  date  of  the  receipt  given  by  him,  and  will  file  it  with  the  account 
current  on  which  be  acknowledges  receipt  of  the  funds.     Any  discrepancy  as  to 
the  appropriation,  fiscal   year  or  amount,  which   may  exist  between  the  invoice 
and  receipt  when  the  latter  is  properly  made  out,  will  be  noted  and  explained  on 
both  invoice  and  receipt  by  the  officer  or  agent  receiving  and  receipting  for  the 
funds.—  A.  R.,  639. 

111.  Vouchers  for  payment  made,  and  invoices  and  receipts  for  money  trans- 
ferred, will  have  noted  upon  them  the  number,  date,  and  amonut  of  checks  given, 
and  the  depository  on  which  drawn.     If  payment  is  made  by  currency  in  part  or  in 
whole,  the  facts  will  be  stated.— J.  B.,  640. 

112.  A  receipt  to  a  voucher  which  has  been  made  out  in  favor  of  a  firm  by  name 
must  be  signed  in  the  firm  name  by  one  of  the  partners  known  by  the  disbursing 
officer  to  be  a  member  of  the  firm,  when  the  disbursing  officer  has  no  notice  of  any 
arrangement  among  the  partners  that  such  member  has  no  authority  to  bind  thV 
firm.     The  receipt  should  be  signed  in  the  firm  name  by  the  partner,  who  should 
append  his  own   signature  as  '-one  of  the  firm."    A  receipt  signed  for  a  firm  or 
individual  by  a  clerk  or  other  person  will  not  be  accepted. — A.  R.,  641. 

113.  When  an  account  is  presented  by  an  individual  who  is  not  known  to  the 
disbursing  officer,  the  latter  will  require  him  to  be  identified. — J.  1!.. 

114.  The  signature  to  the  receipt  and  the  name  of  the  person  or  business  firm  as 
entered  at  the  nead  of  an  account  must  be  literally  alike. — A.  I!..  646. 

115.  When  a  signature  is  not  written  by  the  hand  of  the  party  it  must  be  wit- 
nessed, and  by  a  commissioned  officer  when  practicable. — A.  L'.,  '^7. 

116.  In  final  statements,  receipts  for  money,  and  papers  of  like  character,  money 
amounts  will,  in  all  cases,  be  written  out  in  full  and  also  expressed  by  figures  in 
parentheses.    This  requirement  does  not  apply  to  muster  and  pay  rolls  and  pay  rolls 
of  other  descriptions. — A.  B.,  64S. 

117.  Fees  of  civil  officers  for  administering  oaths  in  matters  of  military  admin- 
istration (where  the  services  of  judge-advocates  of  departments  or  of  courts-martial, 
or  trial  officers  of  summary  courts  were  not  obtainable)  will  be  paid  from  the  appro- 
priation applicable  to  the   subject-matter  of  the  oaths,  and  in  case  there  be  no 
appropriation  applicable   thereto,  the   fees   will  be  paid  by   the   quartermaster's 
department. — A.  It.,  649. 

118.  When  applicable  the  following  rules  for  the  computation  of  time  in  pay- 
ment for  services  will  be  observed : 

1.  For  any  full  calendar  month's  service,  at  a  stipulated  monthly  rate  of  compen- 
sation, payment  will  be  made  at  such  stipulated  rate,  without  regard  to  the  number 
of  days  in  that  mouth. 

2.  When  service  commences  on  an  intermediate  day  of  the  month,  thirty  days  will 
be  assumed  as  the  length  of  the  month,  whatever  be  the  number  of  days  therein. 

2.  When  the  service  terminates  on  an  intermediate  day  of  the  month,  the  actual 
number  of  days  during  which  service  was  rendered  in  that  calendar  month  will  be 
allowed. 

4.  When  the  service  embraces  two  or  more  months  or  parts  of  months,  but  one 
fraction  will  be  made,  thus:  From  September  21  to  November  25,  inclusive,  will  be 
calculated:  September  21  to  October  20,  inclusive,  one  month:  from  October  21  to 
November  20,  inclusive,  one  month :  from  November  21  to  25,  inclusive — five  days- 
making  the  time  allowed  two  months  and  five  days. 

5.  When  two  fractions  of  mouths  occur  and  both  are  less  than  a  whole  month,  as 
from  August  21  to  September  10,  the  time  will  be  determined  thus:  Augnst  21  to  31, 
inclusive  (ignoring  the  31st),  ten  days :  from  September  1  to  10.  inclusive— ten  days- 
making  the  time  allowed  twenty  days. 

6.  Service  commencing  in  February  will  be  calculated  as  though  the  month  con- 
tained thirty  days,  thus :  From  February  21  to  28  (or  29),  inclusive,  ten  days.     When 
the  service  commences  on  the  28th  of  that  month  three  days  will  be  allowed,  and  if 
on  the  29th,  two  days. 

7.  If  service  commences  on  the  31st  day  of  any  month,  payment  will  not  be  made 
for  that  day. 

8.  For  commutation  of  subsistence  and  for  services  of  persons  employed  at  a  per 
diem  rate,  payment  will  be  made  for  the  actual  number  of  days. 


ARMY  PAYMASTER'S  MANUAL.  15 

9.  When  services  are  rendered  from  one  given  date  to  another,  the  account  will 
state  clearly  whether  both  dates  are  included. 

10.  In  computing  the  wages  of  persons  employed  at  a  per  diem  allowance,  the  day 
on  which  service  begins  and  the  day  on  which  it  ends  will  be  allowed  in  the  com- 
putntion.  —  A.  If.,  Vol. 

119.  Disbursing  officers  will  not  settle  with  heirs,  executors,  or  administrators, 
except  by  authority  of  the  proper  bureau  of  the  War  Department,  and  upon  accounts 
that  have  been  duly  audited  and  certified  by  the  proper  accounting  officers  of  the 
Treasury.—  A.  7?.. 

120.  An  officer  will  have  credit  for  an  expenditure  of  money  made  in  obedience 
to  the  order  of  his  commanding  officer.     Every  order  issued  by  any  military  authority 
which  may  cause  an  expenditure  of  money  in  a  staff  department  will  be  given  in 
writing.     One  copy  thereof  will  be  forwarded  by  the  officer  receiving  it  to  the  head 
of  his  department*   and  the  other  will  be  tiled'  by  the  disbursing  officer,  with  his 
voucher  for  the  disbursement.     If  the  expenditure  be  disallowed  it  will  be  charged 
to  the  officer  who  ordered  it.  —  A.  R.,  653. 

121.  If  a  payment  made  on  the  certificate  of  an  officer  as  to  the  facts  is  after- 
wards disallowed  for  error  of  fact  in  the  certificate,  it  will  pass  to  the  credit  of  the 
disbursing  officer  and  be  charged  to  the  officer  who  gave  the  certificate;  but  the  dis- 
bursing officer  can  not  protect  himself  in  an  erroneous  payment  made  without  due 
care  by  charging  Jack  of  care  against  the  officer  who  gave  the  certificate.  —  A.  R.,  654. 

TRANSFERS  AND  ASSIGNMENTS  OF  CLAIMS. 

122.  The  restrictions  of  the  Comptroller  of  the  Treasury  in  regard  to  the  allow- 
ance of  credits  to  disbursing  officers  for  payments  made  by  them  on  powers  of  attor- 
ney or  other  forms  of  transfer  or  assignment  being  so  great  as  to  amount  practi- 
cally to  a  prohibition  of  such  payments,  disbursing  officers  will  refnse  to  pay  the 
assignee  of  any  claim,  except  as  to  assignments  authorized  by  paragraphs  1300  and 
1388  of  the  Army  Regulations  of  1895. 

1*J3.  When  claims  or  vouchers  which  have  been  assigned  are  presented  for  pay- 
ment the  holders  will  be  informed  that  disbursing  officers  have  no  authority  to  make 
payments  to  them  as  assignees,  and  that  payments  can  only  be  made  to  the  original 
persons  to  whom  the  money  is  due.  —  Decision  of  Asst.  Sec.  War,  Xor.  7,  1S95  —  37033, 
A.  (r.  0..  />:<-.  Circular  So.  IS,  par.  1,  A.  G.  O.,  1895. 


NOTE.—  Under  the  foregoing  circular  the  only  assigned  accounts  payable  by  the  pay  department  are 
the  pay  accounts  of  officers  and  final  statements  of  enlisted  men. 

ADMINISTRATIVE  EXAMINATION  OF  MONEY  ACCOUNTS 

124.  The  chief  of  a  bureau  to  which  accounts  pertain  will  cause  each  account 
current,  with  the  accompanying  papers,  to  be  examined  and  transmitted  to  the 
Treasury  Department,  with  his  decision  indorsed  thereon,  within  twenty  days  from 
the  date  on  which  such  account  was  received  at  his  office.  He  will  bring  to  the 
notice  of  the  Secretary  of  War  all  matters  of  account  that  require  or  merit  it. 
When  a  suspension  or  disallowance  is  made  the  bureau  will  notify  the  officer,  that 
he  may  have  an  opportunity  to  submit  explanations  or  take  an  appeal  to  the  Secre- 
tary of  War.  (  J  .  K.  ,  655.  )  *  In  case  of  discovered  error  or  disallowance  in  an  account, 
upon  its  examination  by  the  proper  authority,  the  officer  responsible  will,  upon 
notification  thereof,  unless  able  to  furnish  evidence  to  correct  or  remove  the  same, 
make  the  proper  correction  in  his  next  account  current,  and  refer  therein  to  the  par- 
ticular voucher  in  which  the  error  occurred  or  the  disallowance  was  made.  —  A.  R.. 
656. 

12-5.  Each  officer  of  the  pay  department  will  keep  a  ''cash  book"  and  "  check 
stub."  in  form  and  manner  as  prescribed  by  the  Paymaster-General.  —  Begs.  Pay 

1  26.  Chief  paymasters  may  require  their  subordinates  to  furnish  them  with  copies 
of  any  of  the  accounts,  returns,  and  reports  above  described,  or  with  any  other  state- 
ments or  reports  which  they  may  deem  necessary  for  their  information.  They  may 
require,  at  their  discretion,  in  special  cases,  the  rendition  of  accounts  at  other  times 
than  those  prescribed  for  the  regular  returns.  —  Reg».  Pay  Dept. 

127.  Accounts  current  will,  in  general,  cover  monthly  periods  only.  Thevmav,  if 
necessary,  be  stated  at  intermediate  dates,  when  rendered  to  close  accounts  onrenewal 
of  bond,  change  of  station,  or  taking  advantage  of  leave  of  absence  for  more  than 
ten  days.  In  these  cases  the  paymaster  must  make  an  actual  transfer  of  his  entire 
balance  of  public  funds.  If  the  transfer  is  by  check,  such  check  will  be  drawn  to 
the  order  of  the  officer  to  whom  the  transfer  is  made,  who  will  immediately  forward 
the  same  for  transfer  to  his  credit.  —  Kegs.  Pay  Dfpt. 

1  2§.  The  account  current  will  exhibit  the  receipts  and  expenditures  for  the  period 
embraced,  and  show  the  balance  due  the  United  States  to  be  deposited  in  authorized 


16  ARMY  PAYMASTER'S  MANUAL. 

depositories,  on  the  date  to  which  it  is  rendered,  except  such  sum  as  the  officer  may 
have  in  his  personal  possession  by  special  authority  from  the  Secretary  of  War.  The 
amounts  received  and  disbursed  and  the  balances  on  hand  of  the  several  appropri- 
tions  of  each  tiscal  year  must  be  exhibited.  In  crediting  drafts  on  the  account  cur- 
rent the  numbers  of  the  requisition,  as  indicated  on  each  draft,  will  be  carefully 
noted  on  the  credit  entry. — Regs.  Pay  Dept. 

IUO.  Each  paymaster  is  furnished  with  a  preliminary  statement  of  suspensions 
made  in  his  accounts  after  examination  in  the  office  of  the  Paymaster  General. 
Upon  receipt  of  his  reply  the  account  is  reexainined  if  necessary,  and  the  prelimi- 
nary statement  revised.  The  suspensions  remaining  after  such  revision  are  charged 
against  the  paymaster  upon  the  books  of  the  Paymaster-General's  Office  and  are  noted 
on  the  analysis  of  the  account  sent  to  the  auditor  for  the  War  Department.  A  copy  ot 
this  analysis  is  furnished  to  the  paymaster.  It  alone  indicates  the  suspensions  with 
which  the  paymaster  should  charge  himself  upon  his  next  account  current.  Pay- 
masters should  not  charge  themselves  with  suspensions  from  the  preliminary 
statement. 

130.  Amounts  collected  or  refunded  by  a  paymaster  on  account  of  suspensions 
will,  like  collections  and  refundments  on  other  accounts,  be  taken  up  on  the  abstract 
of  collections,  noting  the  number  of  voucher  and  date  of  account  in  which  suspended. 
In  case  a  collection  be  on  account  of  an  overpayment  made  by  another  paymaster, 
and  the  number  of  voucher  and  date  of  account  in  which  the  error. occurred  can  not 
be  stated,  then  note  should  be  made  upon  the  abstract  of  collections  of  the  name  of 
the  paymaster  concerned  and  the  period  covered  by  the  voucher  in  which  the  over- 
payment was  made. — Circular  No.  86,  P.  M.  G.  O.,  modified. 

131.  Suspensions  reported  to  the  auditor  in  transmitting  a  paymaster's  account, 
or  by  accounting  officers  upon  settlement  of  the  same  (a  copy  of  which  will  be  fur- 
nished to  the  paymaster),  will  be  taken  up  under  the  head  of  suspensions  on  the 
next  account  current  rendered  under  the  bond  cited  in   the  report.     Suspensions 
removed  will  be  entered  upon  the  account  current  only  after  notice  is  received  of 
their  removal,  when  a  copy  of  the  letter  authorizing  the  credit  must  be  filed  with 
the  account  current. — lief/s.  Pay  Dept. 

132.  The  final  analysis  sheet  transmitted  with  the  paymaster's  account  to  the 
auditor,  a  copy  of  which  is  furnished  the  paymaster,  alone  indicates  the  transfers 
that  should  be  made  to  correct  charges  to  the  wrong  appropriation  made  in  that 
account.     The  transfers  required  should  be  promptly  made  on  the  next  account  cur- 
rent rendered  after  receipt  of  the  analysis  sheet,  and  not  before. — Circular  No.  114, 
P.  M.  G.  0. 

133.  Payments  to  discharged  soldiers  will  be  charged  as  follows:  Pay  proper  to 
the  fiscal  year  in  which  it  accrued;  commutation  of  travel  subsistence,  travel  pay, 
retained  pay,  and  clothing  to  the  fiscal  year  in  which  the  man  is  discharged. — Regs. 
Pay  Dept. 

AIDS-DE-CAMP. 

134.  The  Lieutenant-General  may  select  from  the  Army  two  aids  and  one  mili- 
tary secretary,  who  shall  have,  while  serving  on  his  staff,  the  rank  of  lieutenant- 
colonel  of  cavalry. — R.  S  ,  1097. 

135.  Each  major-general  shall  have  three    aids,  who  may  be  selected  by  him 
from  captains  or  lieutenants  of  the  Army,  and  each  brigadier-general  shall  have  two 
aids,  who  may  be  selected  by  him  from  lieutenants  of  the  Army. — R.  S.,  1098. 

136.  An  aid-de-camp  accompanying  his  general  on  leave  of  absence  must  be 
governed  by  the  same  conditions  as  to  reduction  of  pay  as  the  general.— P.  M.  G.  in 
Indst.  No.  6723,  April  28,  1870. 

137.  Upon  the  question  as  to  pay  of  a  lieutenant  appointed  aid-de-camp  August 
1,  1871,  and  who  reported  in  person  for  duty  as  such  August  18, 1871,  it  was  decided 
that  the  old  rule  under  which  the  officer  is  entitled  to  credit  and  to  pay  as  aid-de- 
camp from  August  18, 1871,  only,  should  be  adhered  to. — Circular  No.  1,  A.  G.  0.,  1883, 
and  decision  %d  Compt.,  Dec.  9,  1893. 

1  8.  Upon  the  question  whether  a  lieutenant  who,  while  on  leave  of  absence,  was 
appointed  aid-de-camp  to  a  general  officer,  also  on  leave,  could  relinquish  his  leave 
and  revert  to  status  of  duty  on  receipt  of  his  detail  as  aid-de-camp,  it  was  decided 
that  he  can  not  go  to  status  of  duty  except  by  reporting  at  the  proper  station  or  post 
of  duty  of  his  general.  So  long  as  his  general  remains  on  leave  and  he,  the  aid-de- 
camp, remains  absent,  he  must  have  the  same  status  as  to  pay  as  the  general. — Letter 
of  Jan.  12,  1883—7067,  A.  G.  0.,  A.  C.  P.,  1883. 

139.  An  officer  assigned  to  duty  in  accordance  with  his  brevet  rank  as  major- 
general  or  brigadier-general  may,  with  the  special  sanction  of  the  War  Department, 
be  allowed  the  aids  of  the  grade. — A.  R.,  33. 

140.  In  time  of  war  every  officer  serving  with  troops  operating  against  an  enemy, 
who  shall  exercise,  while  under  assignment  in  orders  issued  by  competent  authority, 


ARMY  PAYMASTER'S  MANUAL.  17 

a  command  above  that  pertaining  to  his  grade,  shall  be  entitled  to  receive  the  pay 
and  allowances  appropriate  to  the  command  so  exercised:  Provided,  That  a  rate 
exceeding  that  of  a  brigadier-general  shall  not  be  paid  in  any  case  by  reason  of  such 
assignment.— Act  April  26,  1898. 

CLERKS  AND  MESSENGERS. 

141.  Paymasters'  clerks  will  not  be  allowed  to  be  interested  in  any  manner  what- 
ever, either  directly  or  indirectly,  in  any  account  to  be  paid  by  the  Pay  Department 
of  the  Army;  nor  will  they  be  permitted  to  undertake  or  assist  in  the  collection  of 
claims.  No  excuse  of  ignorance  of  his  clerk's  actions  will  be  allowed  in  favor  of  a 
paymaster. — Circular  No.  13,  P.  M.  G.  0. 

142*  An  order  for  a  paymaster  to  change  station  or  to  perform  journeys  for  the 
payment  of  troops  will  cover  the  legal  traveling  allowances  of  his  authorized 
clerk.— G.  0.,  40,  1897. 

143.  An  order  t^  a  paymaster  to  travel  without  funds  on  temporary  duty,  not 
requiring  the  services  of  a  clerk,  will  not  cover  transportation  for  a  clerk. — Decision 
War  Dept. 

1 44.  A  paymaster's  clerk  will,  as  a  rule,  be  paid  by  the  paymaster  who  employs 
him;  if  paid  by  another,  the  certificate  of  the  employing  paymaster  that  service  has 
been  rendered  for  the  period  covered  by  the  account  will  be  required.    Messengers' 
pay  vouchers  must  be  approved  by  the  employing  paymaster. — Begs.  Pay  Dept. 

145.  There  has  been  no  rule  laid  down  in  regard  to  the  clerk  when  the  pay- 
master is  on  leave.    The  matter  has  been  left  to  the  discretion  of  the  chief  paymaster, 
who  is  supposed,  after  a  reasonable  leave  for  the  clerk,  to  assign  him  to  such  duty  as 
may  be  needed.— P.  M.  G.,  Jan.  S3,  1893—155,  1893. 

146.  Paymasters'  clerks  and  messengers  are  appointed  by  the  Secretary  of  War 
under  civil-service  rules.    Applications  for  clerks  and  messengers  will  state  the 
necessity  for  such  employees.    When  a  clerk  or  messenger  resigns  or  is  discharged 
the  Paymaster-General  will  be  notified  at  once. 

147.  For  pay  of  clerks  and  messengers  at  Army  and  Department  Headquarters 
see  Pay  Table. 

CLOTHING. 

148.  A.  table  showing  the  price  of  clothing  and  equipage  for  the  Army,  the 
allowance  of  clothing  in  kind  to  each  soldier  for  each  year  of  his  enlistment,  and  his 
clothing  money  allowance  for  each  year  and  day  thereof;  also  the  allowance  of 
equipage  to  officers  and  enlisted  men,  will  be  published  in  orders. — A.  R.,  1163. 

149.  Company  and  detachment  commanders  will  settle  the  clothing  account  of 
every  enlisted  man  of  their  respective  commands  six  months  alter  the  date  of  his 
enlistment,  and  thereafter  on  June  30  and  December  31  of  each  year.     The  entire 
amount  found  due  the  United  States  for  the  periods  embracing  the  dates  of  settle- 
ment will  be  charged  to  the  soldier  upon  the  muster  and  pay  rolls.     The  money 
allowance  of  clothing  for  the  first  year  will  be  allotted  by  half  years. — A.  R.,  1181. 

150.  The  balance  due  the  soldier  at  either  of  these  dates  will  be  credited  to  him 
upon  the  company  clothing  book.     It  will  not  be  placed  upon  the  muster  and  pay 
rolls,  but  the  final  balance  due  at  date  of  discharge  will  be  entered  upon  the  final 
statements.    In  case  of  transfer  the  balance  due  the  soldier  or  United  States  will  be 
entered  on  the  descriptive  list.     All  balances  of  this  character  will  be  stated  in 
words  and  figures. — A.  R.,  1182. 

151.  The  clothing  account  of  a  soldier  who  deserts  should  be  settled  in  full  to 
the  date  of  desertion.    The  balance  due  him  or  the  United  States  will  be  entered  on 
the  next  muster  and  pay  rolls  after  date  of  desertion.    The  amount  due  the  United 
States  or  the  soldier  at  date  of  desertion  should  be  ascertained  by  crediting  the 
soldier  with  clothing  allowance  from  date  of  last  clothing  settlement  to  the  date  of 
desertion  (excluding  the  day  of  desertion)  and  debiting  him  with  the  money  value 
of  all  clothing  drawn  by  him ;  the  difference  between  the  two  amounts  will  be  the 
amount  due  the  United  States  or  the  soldier. — A.  R.,  1183. 

152.  A  deserter  is  entitled  to  clothing  allowance  from  the  date  he  surrenders  or 
is  apprehended,  and  the  amount  due  him  will  be  computed  from  the  tables  then  and 
subsequently  in  force.     A  new  clothing  account  will  be  opened  without  reference  to 
his  account  at  date  of  desertion. — A.  R.,  1184. 

153.  Clothing  allowance  accruing  to  a  soldier  after  return  to  the  service  from 
desertion  will  not  be  used  to  reduce  the  amount  of  the  soldier's  indebtedness  at  date 
of  desertion.     The  full  amount  of  the  soldier's  indebtedness  must  be  charged  on  the 
roll,  to  be  deducted  by  the  paymaster  when  he  settles  the  soldier's  accounts. — A.  R. 
1185. 

154.  Paymasters  will  treat  all  balances  for  clothing  entered  upon  final  statements 
in  favor  of  the  discharged  soldier  as  "  Pay  of  the  Army"  for  the  fiscal  year  in  which 
the  soldier  is  discharged.     Balances  for  clothing  due  the  United  States  entered  upon 

19653 2 


18  ARMY  PAYMASTER'S  MANUAL. 

final  statements  or  pay  rolls  will,  after  collection  and  deposit  by  paymasters,  be  des- 
ignated by  the  Paymaster-General  for  the  credit  of  the  appropriation  for  "clothing, 
camp,  and  garrison  equipage,"  for  the  fiscal  year  in  which  the  date  of  settlement 
occurs.— G.  O.  No.  10,  A.  G.  0.,  1875. 

155.  The  act  of  May  15,  1872,  requires  that  the  amount  of  clothing  drawn  in 
excess  of  allowance  for  the  time  served  must  be  deducted  from  the  pay  of  the  sol- 
dier.— Decision  2d  Compt.,  Aug.  7,  1893;  1578,  P.  M.  G.  0.,  L.  R.,  1893. 

I  56.  Issues  of  fatigue  clothing  to  convict  soldiers  are  not  chargeable  against 
them  as  extra  issues. —  War  Dept.  decision  of  Jan.  9,  1869. 

157.  Sergeants  of  ordnance  shall  receive  the  same  allowance  of  clothing  as  other 
sergeants  in  like  staff  departments. — G.  O.  No.  49,  A.  G.  0.,  1892. 

158.  When  enlisted  men  are  retained  in  service  beyond  the  terms  of  their  enlist- 
ment, awaiting  trial  by  court-martial,  or  under  sentence  of  court-martial,  their  cloth- 
ing accounts  and  retained  pay  should  be  computed  at  fifth  (now  third)  year  rates  to 
actual  date  of  discharge  as  expressed  in  their  final  statements,  unless  forfeited  by  the 
terms  of  the  sentence  or  by  law  and  regulations. — Circular  No.  3,  A.  G.  O.,  1887. 

159.  Musicians,  West  Point  band,  have  clothing  allowance  of  band  sergeants  of 
infantry.—  Decision  Acting  Sec.  War,  B  3097,  L.  R.,  1887. 

160.  Band  sergeants  and  musicians  have  same  clothing  allowance  as  company 
sergeants  and  privates  of  the  respective  arms  from  which  they  are  detailed. — G.  O. 
No.  61,  A.  G.  0.,  1890. 

COMMUTATION  OP  QUARTERS. 

161.  An  officer  on  duty  without  troops  at  a  station  where  there  are  no  public 
quarters,  or  where  the  public  quarters  are  inadequate,  is  entitled  to  commutation 
therefor  at  established  rates. — A.  R.,  1336. 

162.  An  officer  on  duty  at  a  station  where  he  is  properly  in  receipt  of  commuta- 
tion of  quarters  is  entitled  to  the  allowance  during  ordinary  leave  on  full  pay,  but 
not  during  sick  leave.     If  he  is  relieved  from  duty  at  the  station,  and  then  granted 
a  leave,  his  commutation  ceases. — A.  R.,  1837. 

I(i3.  An  officer  does  not  lose  his  right  to  quarters  or  commutation  at  his  per- 
manent station  by  a  temporary  absence  on  duty.  While  he  continues  to  hold  that 
right  and  exercises  it  by  constructive  occupation  or  use  of  any  kind,  he  can  not 
legally  demand  quarters  nor  commutation  at  any  other  station.  Exceptions  to  this 
rule  can  be  made  only  by  the  Secretary  of  War. — A.  R.,  1338. 

164.  When  the  command  to  which  an  officer  belongs  changes  station  during  his 
temporary  absence  on  duty  he  loses  his  right  to  quarters  from  the  time  his  command 
leaves  its  old  station,  and  does  not  acquire  a  right  at  the  new  station  until  he  has 
reported  for  duty  thereat.     He  is  entitled  in  the  meantime  to  quarters  or  commuta- 
tion therefor  at  the  station  where  he  is  temporarily  serving. — A.  R.,  1339. 

1 65.  An  officer  relieved  from  duty  at  one  station,  where  he  was  entitled  to  com- 
mutation of  quarters,  and  assigned  to  another,  is  not  entitled  to  such  allowance 
from  the  date  of  relief  to  the  date  on  which  he  reports  in  person  at  the  new  station. 
— A.  R.,  1340. 

166.  Officers  who,  for  the  convenience  of  the  Government,  are  directed  to  await 
orders  for  a  limited  period  at  a  point  where  there  are  no  public  quarters  are  entitled 
to  commutation;  but  an  officer  ordered  to  his  home  to  await  orders  is  not  entitled 
to  this  allowance.     An  officer  ordered  to  report  by  letter  to  a  superior  does  not 
become  entitled  to  commutation  of  quarters  until  he  receives  a  specific  order  of 
assignment  and  reports  in  person  at  the  station  to  which  assigned. — A.  R.,  1341. 

167.  The  first  voucher  for  commutation  of  quarters  at  any  station  must  be  accom- 
panied by  a  copy  of  the  order  assigning  the  officer  to  duty  thereat.     In  subsequent 
vouchers  the  paymaster  will  refer  by  number,  etc.,  to  the  voucher  with  which  the 
order  is  filed,  and  the  final  voucher  must  be  accompanied  by  the  authority  for,  and 
must  show  the  date  of  relief  from,  such  duty. — A.  R.,  1342. 

16S.  The  law  fixes  the  monthly  commutation  allowance  of  the  general  at  $125 
and  the  lieutenant-general  at  $100.  For  other  grades  the  allowance  will  be  deter- 
mined according  to  the  number  of  rooms  which,  up  to  July  1,  1878,  governed  in  the 
matter  of  hiring  quarters,  to  wit,  $12  per  month  per  room,  as  follows:  For  a  major- 
general,  6  rooms;  for  a  brigadier-general  or  colonel,  5  rooms;  for  a  lieutenant- 
colonel  or  major,  4  rooms;  for  a  captain  or  chaplain,  3  rooms;  for  a  lieutenant,  2 
rooms. — P.  M.  G.  Circular,  July  28,  1878. 

1 69.  An  officer  of  engineers  in  the  discharge  of  his  official  duties  in  charge  of 
civil  works,  at  a  place  where  there  are  no  public  quarters,  and  not  furnished  with 
rooms  to  be  occupied  by  him  as  quarters,  is  entitled  to  commutation  of  quarters. — 
Decision  of  2d  Comptroller,  Mai/ 12,  1871,  concurred  in  by  the  Secretary  of  War. 

170.  Officers  on  duty  at  colleges  where  no  public  quarters  are  furnished  by  the 
United  States  are  entitled  to  commutation  of  quarters. — Sec.  of  War  in  letter  to  P. 
M.  G.,  Sept.  25,  1878 


ARMY  PAYMASTER'S  MANUAL.  19 

171.  Commutation  of  quarters  will  be  paid  by  the  senior  disbursing  paymaster 
at  the  station  for  which  it  is  claimed;  or,  if  there  be  no  paymaster  there,  by  the 
chief  paymaster  of  the  department,  or  by  a  subordinate  whom  he  may  designate. — 
G.  0.  No.  66,  A.  G.  0.,  1878. 

172.  When  a  paymaster  is  relieved  from  duty  at  a  station,  or  in  case  of  antici- 
pated prolonged  absence  therefrom,  he  will  furnish  his  successor,  or,  if  the  station 
be  broken  up,  his  chief  paymaster,  with  a  certified  statement  setting  forth  the  name 
and  grade  of  each  officer  who  is  reported  upon  his  list  as  receiving  commutation  at 
the  time,  together  with  the  number  and  date  of  the  voucher  with  which  the  officer's 
order  entitling  him  to  commutation  is  tiled. — G.  O.  No.  66,  A.  G.  O.,  1S78. 

173.  The  folio  wing  classes  are  not  entitled  to  commutation  of  quarters:    1.  Offi- 
cers who  await  orders  for  their  own  convenience,  or  at  their  own  request,  at  a  place 
of  their  own  choosing;  2,  officers  who  remain  unassigned  to  any  duty  for  an  indefi- 
nite period,  who  are  not  technically  on  leave  of  absence,  but  are  permitted  to  choose 
their  own  residences;  3,  officers  who  have  been  relieved  from  one  station  and  have 
not  yet  entered  upon  or  been  assigned  to  duty  at  another  station;  4,  officers  of  the 
Army  on  field  service.—  G.  O.  78,  A.  G.  O.,  1877,  and  G.  O.  77,  A.  G.  O.,  1S78. 

1 74.  An  officer  "  in  arrest "  and  on  the  military  duty  of  attending  a  court-martial 
trial  (his  own),  and  obeying  the  orders  of  the  court,  is  entitled  to  commutation  of 
quarters,  the  trial  being  held  at  a  place  where  there  are  no  public  quarters. — Deci- 
sion of  2d  Comptroller,  1892,  635a,  P.  M.  G.  O.,  1892. 

175.  Officers  on  sick  leave  are  not  entitled  to  commutation  of  quarters.    Their 
pay  is  determined  by  section  1265  of  the  Revised  Statutes,  which  gives  full  pay  but 
does  not  give  allowances. — Decision  of  P.  M.  G.,  Jan.  10, 1881,  L.  S.  B.,  p.  10, 1881. 

DEPOSITS. 

176.  Any  enlisted  man,  not  retired,  may  deposit  his  savings  with  any  paymaster 
in  sums  not  less  than  $5,  the  same  to  remain  so  deposited  until  final  payment  or  dis- 
charge.    The  paymaster  will  furnish  the  depositor  with  a  book  in  which  each  deposit, 
with  name  of  depositor,  date,  place,  and  amount,  in  words  and  figures,  will  be  entered 
in  the  form  of  a  certificate,  signed  by  the  paymaster  and  company  commander.    The 
company  commander  will  keep  in  the  company  record  book  an  account  of  every 
deposit  made  by  the  soldier,  and  after  each  regular  payment  he  and  all  officers  hav- 
ing charge  of  detachments  of  enlisted  men  at  date  of  deposit  will  transmit  direct  to 
the  Paymaster  General  a  list  of  names  of  depositors,  showing  in  each  case  the  date, 
place,  and  amount  of  deposit  and  name  of  paymaster  receiving  the  same.     These 
lists,  before  transmittal,  will  be  examined  and  compared  with  the  record  of  deposits 
on  the  company  or  detachment  book  and  the  deposit  book  of  the  soldier.     Should  a 
soldier  who  has  made  a  deposit  be  transferred  or  desert,  the  fact  will  be  promptly 
reported  direct  to  the  Paymaster-General  by  the  officer  in  command  of  the  company 
or  detachment  to  which  he  belonged.     In  case  of  transfer  his  descriptive  list  will  be 
made  to  exhibit  the  date  and  amount  of  each  deposit. — A.  R.,  1371. 

177.  On  the  discharge  of  a  soldier  the  date  and  amount,  in  words  and  figures,  of 
each  of  his  deposits  will  be  entered  upon  his  final  statements,  and  his  deposit  book 
will  be  taken  up  by  the  paymaster  who  pays  him  and  filed  with  the  voucher  of  pay- 
ment.    In  case  deposits  are  forfeited  by  desertion  the  amounts  of  the  same  will  be 
entered  on  the  final  statements  under  the  head  "  Remarks/'  and  the  facts  and  author- 
ity for  such  forfeiture  given. — A.  R.,  1372. 

178.  Before  delivering  final  statements  upon  which  deposits  are  credited  the 
officer  signing  them  will  ascertain  whether  the  soldier  has  the  deposit  book,  and,  if 
so,  instruct  him  to  present  it  to  the  paymaster.     Should  he  claim  to  have  lost  it,  the 
officer  will  cause  his  affidavit  to  that  effect  to  be  taken  and  attached  to  the  state- 
ments.    The  affidavit  will  clearly  state  the  circumstances  attending  the  loss  of  the 
book  and  show  that  the  soldier  has  not  sold  or  assigned  it.     Upon  this  evidence  the 
paymaster  may  pay,  and  the  responsibility  for  the  correctness  of  amounts  credited 
on  the  statements  will  rest  with  the  officer  certifying  them. — J.  R.,  1373. 

179.  Paymasters  will  not  pay  deposits  except  on  final  statements.     When  they 
are  not  paid  the  soldier  should  forward  his  deposit  book  or  the  evidence  referred  to 
in  the  preceding  paragraph  to  the  Paymaster-General.     Enlisted  men  should  be 
informed  of  the  importance  of  preserving  deposit  books  as  the  only  certain  means 
of  insuring  prompt,  repayment. — J.  R.,  1374. 

1 8O  A  soldier  must  draw  his  deposit  when  he  is  discharged.  He  can  then  renew 
it  after  reenlistment,  and  will  be  entitled  to  interest  from  date  of  such  renewal. 
Failure  to  present  the  final  statements  for  payment  leaves  the  money  without  inter- 
est until  withdrawn  and  again  deposited. — A.  R.,  1375. 

181.  For  any  sum  not  less  than  $5  deposited  for  the  period  of  six  months  or 
longer,  the  soldier,  when  discharged,  will  be  paid  interest  at  the  rate  of  4  per  cent 
per  annum  to  date  of  discharge. — A.  R,,  1376. 


20  ARMY  PAYMASTER'S  MANUAL. 

182.  On  the  death  of  a  soldier  each  deposit,  with  amount,  date,  place,  and  pay- 
master with  whom  deposited  will  be  noted  in  the  inventory  of  his  effects,  and  on 
the  accompanying  final  statements  with  which  his  deposit  book  will  be  filed. — 
A.  R.,J377. 

183.  Both  deposits  and  interest  will  be  forfeited  by  desertion,  but  are  exempt 
from  forfeiture  by  sentence  of  court-martial  and  from  liability  for  the  soldier's 
debts.— A.M.  ,1378. 

I  84.  Paymasters  will  forward  with  their  accounts  for  the  month  an  abstract  of 
soldiers'  deposits,  if  any,  received  by  them  during  such  period.  The  abstract  will 
set  forth  the  name,  company,  and  regiment  of  each  depositor,  with  date  and  amount 
of  deposit.  The  gross  amount  of  the  abstract  will  be  carried  to  the  account  cur- 
rent, under  the  appropriation  of  "Pay  of  the  Army"  for  the  fiscal  year  in  which  the 
deposits  were  received.  This  amount  may  be  disbursed  by  the  paymaster  under  the 
same  appropriation.  Deposits  and  interest  thereon,  paid  on  final  statements,  will 
be  charged  by  the  paymaster  to  "  Pay  of  the  Army"  for  the  fiscal  year  in  which  the 
soldier  is  discharged.— R.  S.,  1305,  1306, 1307, 1308. 

185.  A  deposit  made  during  a  fraudulent  enlistment  is  not  forfeited  except  by 
desertion  after  the  deposit  was  made. —  Views  of  %d  Compt.,  1875. 

DESERTERS. 

1 86.  A  reward  of  $10  will  be  paid  to  any  civil  officer  having  the  proper  authority 
for  the  apprehension  and  delivery  to  the  proper  military  authorities  at  a  military 
station  (or  at  some  convenient  point  as  near  thereto  as  can  be  agreed  upon)  of  any 
deserter  from  the  military  service,  except  such  as  can  claim  exemption  from  trial 
under  the  statute  of  limitations. — A.  R.,  124. 

187.  Rewards  or  expenses  paid  for  apprehending  a  deserter  and  the  expenses 
incurred  in  transporting  him  from  point  of  .apprehension,  delivery,  or  surrender  to 
the  station  of  his  company  or  detachment  or  to  the  place  of  his  trial,  including  the 
cost  of  transportation  of  the  guard,  will  be  set  against  his  pay  upon  conviction  of 
desertion  by  a  court-martial  or  upon  his  restoration  to  duty  without  trial.     A  soldier 
convicted  by  a  court-martial  of  absence  without  leave  will  be  charged  with  the 
expense  incurred  in  transporting  him  to  his  proper  station.     The  transportation 
and  subsistence  of  witnesses  will  not  be  charged  against  a  deserter. — A.  R.,  126. 

18§.  If  a  soldier  be  brought  to  trial  under  a  charge  of  desertion  and  acquitted, 
or  convicted  of  absence  without  leave  only,  or  if  the  sentence  be  disapproved  by 
proper  authority,  any  amount  paid  as  a  reward  for  his  arrest  will  not  be  stopped 
against  his  pay  unless,  in  case  of  conviction  of  absence  without  leave,  the  sentence 
of  the  court  shall  so  direct. — A.  R.,  127. 

189.  Deserters  will  be  brought  to  trial  with  the  least  practicable  delay.     While 
awaiting  trial  they  will  receive  no  pay,  nor  will  they  be  permitted  to  sign  pay 
rolls.— A.  R.,  129. 

190.  A  deserter  will  make  good  the  time  lost  by  desertion,  unless  discharged  by 
competent  authority.     He  will  be  considered  again  in  service  upon  his  return  to  mili- 
tary control;  but  if  a  deserter  enlists  while  in  desertion,  his  services  under  such 
unlawful  enlistment  will  not  be  counted  as  making  good  any  of  the  time  lost  by 
desertion. — A.  R.,  131. 

191.  A  deserter  will  not  be  restored  to  duty  without  trial,  except  by  authority 
competent  to  order  his  trial.     Such  restoration  does  not  remove  the  charge  of  deser- 
tion, nor  relieve  the  soldier  from  any  of  the  forfeitures  attached  to  that  offense.    He 
must  make  good  the  time  lost  by  desertion,  refund  the  reward  and  expenses  paid  for 
apprehension  and  delivery,  and  forfeit  pay  while  absent. — A.  R.}  132. 

192.  An  enlisted  man  who  absents  himself  from  his  post  or  company  without 
authority  will  forfeit  all  pay  and  allowances  accruing  during  such  absence,  and 
upon  conviction  by  court-martial  make  good  the  time  lost.     No  man  will  be  reported 
a  deserter  until  after  the  expiration  of  ten  days  (should  he  remain  away  that  length 
of  time),  unless  the  company  commander  has  conclusive  evidence  of  the  absentee's 
intention  not  to  return;  but  commanding  officers  will  take  steps  to  apprehend  sol- 
diers absent  without  leave  as  soon  as  that  fact  is  reported.     Should  the  soldier  not 
return  or  not  be  apprehended  within  the  time  named,  his  desertion  will  date  from 
the  commencement  of  the  unauthorized  absence.     An  absence  without  leave  of  less 
than  one  day  will  not  be  noted  upon  the  muster  and  pay  rolls. — A.  R.,  133. 

193.  An  enlisted  man  charged  with  desertion  will  not  receive  pay  until  his  offense 
has  been  investigated  by  a  court-martial  or  he  has  been  restored  to  duty  without 
trial.—  A.  R.,  1380. 

19  1.  Every  deserter  forfeits  all  pay  and  allowances  due  at  the  date  of  desertion. 
Stoppages  and  forfeitures  then  due  will  be  deducted  from  his  arrears  of  pay,  and  if 
not  so  satisfied,  from  pay  due  after  apprehension. — A.  R.,  1381. 

195.  The  company  commander  will  note  upon  the  first  muster  roll  after  appre- 
hension all  data  necessary  to  a  complete  settlement  of  the  soldiers'  account  from  the 
date  of  last  payment,  and  will  carry  the  account  to  subsequent  rolls  until  the 


ARMY  PAYMASTER'S  MANUAL.  21 

settlement  is  made.  No  settlement  of  the  pay  account  of  any  enlisted  man  will 
be  made  on  the  rolls  until  sufficient  pay  shall  have  accrued  to  satisfy  all  dues  to  the 
Uuited  States  and  pay  a  balance  to  the  soldier.  The  required  data  will  include  date 
of  last  payment,  desertion,  and  apprehension,  credits  at  date  of  desertion  on  account 
of  clothing,  unsatisfied  forfeitures  under  prior  sentences,  and  dues  to  the  United 
States  at  date  of  desertion  on  account  of  clothing,  subsistence,  ordnance,  etc.  If, 
while  absent  in  desertion,  he  illegally  enlisted  in  another  organization,  the  date  of 
last  payment  in  such  enlistment  and  all  stoppages  due  the  United  States  at  date 
of  apprehension  or  surrender  will  be  stated.—  A.  R.,  1381. 

•196.  Pay  and  allowances  due  and  unpaid  under  a  former  enlistment  are  not 
affected  by  conviction  and  sentence  for  desertion  in  a  subsequent  enlistment. — P.M. 
G.  in  E.  B.,  4850,  Jan.  27,  1868. 

DISCHARGE  AND  FINAL  STATEMENTS. 

197.  An  enlisted  man  will  not  be  discharged  before  the  expiration  of  his  term, 
except:  1.  By  order  of  the  President  or  Secretary  of  War.     2.  By  sentence  of  a 
general  court-martial.     3.  On  certificate  of    disability,  by  direction  of  the  com- 
mander of  a  territorial  department  or  army  in  the  field;  but  when  the  disability  of 
a  soldier  is  caused  by  disease  contracted  before  enlistment,  or  by  his  own  miscon- 
duct or  bad  habits,  discharge  will  be  ordered  only  by  the  Secretary  of  War.     4.  In 
compliance  with  an  order  of  one  of  the  United  States  courts,  or  a  justice  or  a  judge 
thereof,  on  a  writ  of  habeas  corpus. — A.  R.,  140. 

198.  When  an  enlisted  man  is  discharged  his  company  commander  will  furnish 
him  with  final  statements  in  duplicate  or  a  lull  statement  in  writing  of  the  reasons 
why  such  final  statements  are  not  furnished.     Final  statements  will  not  be  furnished 
to  a  soldier  who  has  forfeited  all  pay  and  allowances  and  has  no  deposits  nor  detained 
pay  due  him.     When  the  discharge  is  made  on  a  certificate  of  disability,  the  ascer- 
tained disability  as  recited  in  the  certificate  must  be  given  in  the  final  statements  as 
the  reason  or  cause  for  discharge. — A.  R.,  141. 

199.  When  an  enlisted  man  is  discharged  by  expiration  of  service,  his  discharge 
will  take  effect  on  the  last  day  thereof;  i.  e.,  if  enlisted  on  the  second  day  of  the 
month,  his  term  will  expire  on  the  first  day  of  the  same  month  in  the  last  year  of  his 
term  of  enlistment. — A.  R.,  142. 

200.  In  time  of  peace  a  soldier  serving  in  the  second  year  or  first  six  months  of 
the  third  year  of  his  first  enlistment  may  apply  to  the  Adjutant-General  of  the 
Army,  through  military  channels,  for  the  privilege  of  purchasing  his  discharge; 
but  such  application  will  not  be  entertained  unless  based  on  satisfactory  reasons, 
fully  set  forth  by  the  applicant  and  verified  by  the  officer  forwarding  the  appli- 
cation, nor  unless  accompanied  by  a  statement  of  the  soldier's  immediate  commanding 
officer,  showing  the  condition  of  his  accounts.     If  such  application  be  granted,  the 
purchase  price  will  be  entered  on  the  final  statements  as  an  item  due  the  United 
States.     A  soldier  once  discharged  by  purchase  will  not  be  granted  that  favor  a 
second  time.     A  soldier  serving  in  a  second  or  any  other  enlistment,  but  not  receiv- 
ing continuous  service  or  reenlisted  pay,  is  not  debarred  from  discharge  by  pur- 
chase.    The  price  of  purchase  in  the  first  month  of  the  second  year  will  be  $120, 
and  will  be  $5  less  in  each  succeeding  month  of  the  period  during  which  purchase 
may  be  authorized . — A.  R.,  144. 

NOTE.— Fractions  of  a  month  will  not  be  considered.— Circular  14,  A.  O.  0.,  1890. 

201.  Soldiers  discharged  as  provided  in  paragraphs  144  and  145,  A.  R.,  will  not 
receive  travel  allowance. — A.  R.,  146. 

202.  In  order  to  prevent  payment  on  fraudulent  discharge  papers,  the  officer  who 
prepares  the  final  statements  of  a  soldier  will,  shortly  before  his  discharge,  send  to 
the  paymaster  to  whom  the  soldier  may  wish  to  apply  for  payment,  a'notification  in 
his  own  handwriting,  stating  therein  the  date  of  last  payment  to  the  soldier  and  his 
credits  and  debits,  both  in  words  and  figures.     The  officer  will  also  send  the  soldier's 
signature,  or  will  report  that  the  soldier  can  not  write  his  name.     This  notification 
will  not  be  given  to  the  soldier,  but  will  be  sent  by  mail  so  as  to  reach  the  paymaster 
before  the  soldier  can  report  for  payment.     The  officer  issuing  the  final  statements 
will  inform  the  discharged  soldier,  in  writing,  of  the  name  and  location  of  the  pay- 
master to  whom  he  shall  apply  for  payment,  and  at  the  same  time  send  the  required 
notification  to  the  designated  paymaster. — A.  R.,  150. 

NOTE. — There  are  no  blank  notifications  to  paymasters  of  the  discharge  of  enlisted  men.  Such 
notifications  are  required  to  be  made  in  the  handwriting  of  the  officer  who  prepares  the  final  state- 
ments.— See  A.  R.,  WO;  par.  5,  Circular  No.  9,  A.  G.  O.,  1895. 

203.  When  transportation  in  kind  is  furnished  a  discharged  soldier  to  enablehim 
to  reach  a  paymaster,  the  quartermaster  will  note  on  the  final  statements  that "  trans- 
portation in  kind  from to "  has  been  furnished,  stating  the  cost  when 

it  can  be  ascertained  by  him.     If  transportation  be  furnished  a  soldier  discharged  at 


22  ARMY  PAYMASTER'S  MANUAL. 

the  place  of  his  enlistment  to  enable  him  to  reach  a  paymaster,  the  cost  thereof,  which 
will  be  ascertained  and  noted  on  the  final  statements,  will  be  deducted. — A.  E.,  153. 

204.  Discharged  soldiers  will  be  paid  on  final  statements  prepared  in  duplicate 
and  furnished  to  them  by  their  company  or  detachment  commanders.     Payment  will 
be  made  only  on  presentation  of  both  copies.     Except  when  notified  as  prescribed 
in  paragraph  150,  paymasters  will  not  pay   discharged  soldiers  unless  otherwise 
satisfied  of  the  genuineness  of  the  discharge  papers  and  the  identity  of  the  claim- 
ants.— A.  E.,  1382. 

205.  Upon  payment  of  the  final  statements  of  a  discharged  soldier,  the  paymaster 
will  write  on  the  discharge  "  Paid  in  full,"  with  his  signature,  noting  amounts  paid, 
except  when  the  final  statements  have  been  transferred  and  are  not  accompanied  by 
the  discharge.     The  day  of  enlistment  and  the  day  of  discharge  will  both  be  included 
in  reckoning  pay. — A.  E.,  1383. 

2()6.  Paymasters  or  other  officers  to  whom  a  discharged  soldier  reports  the  loss 
or  nonreceipt  by  him  of  final  statements  to  which  he  is  entitled  will  report  the  fact 
to  the  Paymaster-General,  with  any  evidence  the  soldier  furnishes  them  in  the 
matter.  The  Paymaster-General  will  transmit  the  evidence  to  the  Auditor  for  the 
War  Department.—  A.  E.,  1384. 

207.  Traveling  allowances  to  discharged  soldiers  are  computed  'by  taking  the 
distance  in  miles  of  the  shortest  usually  traveled  route  from  place  of  discharge  to 
that  of  enlistment,  and  allowing  one  day's  pay  and  subsistence  at  the  rate  of  30  cents 
for  every  20  miles  of  travel.     If  in  the  computation  there  remains  a  fraction  of  10 
miles  or  more,  it  will  be  reckoned  as  a  full  day;  if  less,  it  will  not  be  considered. 
If  transportation  has  been  furnished  for  any  part  of  the  distance,  that  part  will  be 
excluded  from  the  computation  of  travel  pay,  but  subsistence  for  the  full  distance 
will  be  allowed.     (A.  E.,  1385.)    A  soldier  discharged  by  order  of  the  Secretary  of 
War  for  disability  caused  by  his  own  misconduct  is  not  entitled  to  travel  allow- 
ances.— Act  March  16,  1896. 

208.  An  enlisted  man  discharged  for  minority  concealed  at  enlistment,  or  for 
other  cause  involving  fraud  on  his  part  in  the  enlistment,  is  not  entitled  to  pay  and 
allowances,  including  those  for  travel,  and  will  not  receive  final  statements  unless 
deposits  or  detained  pay  are  due  him,  in  which  case  final  statements  containing  only 
a  list  of  his  deposits  or  the  amount  of  detained  pay  will  be  furnished. — A.  E.,  1386. 

"2O9.  Recruits  are  entitled  to  pay  and  allowances  when  discharged  on  certificates 
of  disability.  When  discharged  for  any  cause  involving  fraud  on  their  part  at 
enlistment,  paragraph  1386  will  govern. — A.  E.,  1387. 

iilO.  The  transfer  by  an  enlisted  man  of  a  claim  for  pay  due  on  his  final  state- 
ments will  be  recognized  only  when  made  after  discharge,  in  writing,  indorsed  on 
the  final  statements,  signed  by  the  soldier  and  witnessed  by  a  commissioned  officer 
or  by  some  other  reputable  person  known  to  the  paymaster.  The  person  witnessing 
the  transfer  must  indorse  on  the  discharge  the  fact  of  transfer  of  the  final  statements, 
and  on  the  final  statements  the  fact  that  such  indorsement  has  been  made  on  the 
discharge. — A.  E.,  1388. 

1311.  When  doubt  exists  as  to  the  identity  of  a  soldier  presenting  discharge  papers 
for  payment,  paymasters  are  authorized  to  telegraph  to  the  officer  who  signed  notifi- 
cation of  discharge  for  verification  of  same. — Regs.  Pay  Dept. 

212.  When  a  soldier  is  discharged  under  such  circumstances  that  he  is  not  entitled 
to  travel  allowances,  the  officer  signing  his  final  statements  will  state  on  them  "  This 
soldier  is  not  entitled  to  traveling  allowances.— Paragraph  2,  Circular  No.  3,  A.  G.  O., 
1891. 

ill 3.  Paymasters  can  not  fail  to  understand  that  they  are  liable  on  their  official 
bonds  for  the  amount  of  all  payments  made  by  them  on  spurious  vouchers.  The 
identity  required  in  cases  of  discharged  soldiers  should  embrace  not  only  the  fact 
that  the  claimant  is  the  person  named  in  the  final  papers,  but  also  that  he  is  the 
identical  soldier  so  enlisted  and  discharged  as  therein  set  forth. — Circular  No.  58, 
P.  M.  G.  0.,  repuMshing  Circular  40  of  1865. 

214.  When,  from  the  situation  of  his  company  or  the  nature  of  the  service,  a 
soldier  can  not  receive  his  discharge  when  his  time  expires,  and  is  from  necessity 
retained  in  service,  he  is  to  be  paid  up  to  the  time  of  his  actual  discharge. — 2d  Comp., 
Feb.  9,  1837,  vol.  6,  p.  149. 

215.  When  certificates  of  discharge  are  lost,  application  for  payment  is  to  be 
made  to  the  Auditor  for  the  War  Department.— G.  O.  No.  30,  1863;  2d  Comp.,  Digest, 
paragraphs  59  and  60,  p.  9. 

216.  In  case  of  discharge  papers  being  lost,  the  payment  of  arrearages  will  be 
delayed  for  six  months  from  the  date  of  the  alleged  loss. — 2d  Comp.,  vol.  17,  pp.  125 
and  152.     See  Digest,  paragraph  1300,  p.  175. 

21*7.  In  case  of  discontinuance  of  an  arsenal,  when  the  enlisted  men  of  the  ord- 
nance detachment  are  given  the  option  of  discharge  or  transfer  to  another  arsenal, 
the  men  who  desire  it  are  to  be  discharged  by  way  of  favor,  without  travel  pay. — 
Circular  No.  2t  A.  G.  0..  8$. 


ARMY  PAYMASTER'S  MANUAL.  23 

*?1  8.  When  a  soldier  is  discharged  under  conditions  forfeiting  travel  allowances, 
the  fact  and  authority  must  be  stated  on  his  final  statements. — See  A.  R.,  1369,  and 
note  8,  on  back  of  final  statements. 

^£19.  Collections  on  final  statements  on  account  of  purchase  of  discharge  should 
be  noted  separately  on  the  abstract  of  collections,  with  full  data  as  to  purchase,  in 
order  that  a  proper  record  of  the  amount  received  on  such  account  may  be  kept. — 
Circular  No.  157,  P.  M.  G.  0. 

Si 2O.  When  a  paymaster  has  finally  paid  an  officer  or  soldier  he  should  take  no 
further  action  in  the  case.  Any  claim  for  amounts  short  paid  should  be  settled  by 
the  Auditor  for  the  War  Department. — Decision  Acting  Comptroller,  Sept.  30,  1896. 

22  I .  At  every  muster  of  troops  for  pay,  pay  rolls  will  be  prepared,  signed,  and 
disposed  of  by  the  commander  of  each  regiment,  company,  or  separate  detachment, 
in  accordance  with  the  directions  on  the  blank  forms  furnished  by  the  Paymaster- 
General  of  the  Army.  There  will  be  reported  on  the  regimental  roll  the  regimental 
officers,  staff  (commissioned  and  noncommissioned),  and  band;  on  the  company  roll, 
the  officers  and  enlisted  men  belonging  to  the  company ;  on  the,  hospital  roll,  the 
medical  officers,  the  hospital  corps,  and  the  authorized  matrons;  on  the  post  non- 
commissioned roll,  the  post  noncommissioned  staff  and  enlisted  men  of  the  Signal 
Corps  serving  at  the  post.  The  post  noncommissioned  staff  roll  will  be  prepared  and 
signed  by  the  adjutant,  who  will  also  keep  the  accounts  and  prepare  the  final  state- 
ments of  the  men  borne  thereon.—  A.  R.,  784. 

222.  A  soldier  on  duty  or  in  hospital  at  a  post  or  station  where  his  company  is 
not  mustered  will  be  mustered  on  a  detachment  roll,  a  separate  roll  being  prepared 
for  each  regiment. — A.  R.,  785. 

223.  Calculations  on  the  pay  roll  are  made  by  the  paymaster  and  copied  on  the 
retained  roll  by  the  company  or  detachment  commander,  who  will  certify  that  he 
has  witnessed  the  payment,  and  will  enter  thereon  the  name  of  the  paymaster. — 
A.  R.,  787. 

224.  Corrections  on  the  pay  rolls  after  muster  and  before  they  have  been  for- 
warded will  not  be  made,   except   with   the  approval  of  the  mustering  officer. 
Retained  rolls  will  not  be  changed  without  authority  from  the  Adjutant-General  of 
the  Army.—  A.  R.,  788. 

225.  The  rolls  should  show  the  date  from  which  the  appointments  of  noncom- 
missioned officers  actually  take  effect. — Paragraph  4,  Circular  9,  A.  G.  0.,  1891,  and 
paragraph  3,  Circular  5,A.G.  0.,  1892. 

PAYMENTS  TO  OFFICERS. 

226.  Officers  will  be  paid  monthly  on  duplicate  accounts,  certified  by  themselves 
according  to  prescribed  forms.     (A.  R.,1%98.)     Disbursing  officers  will  not  pay  an 
account  until  it  is  due. — A.  R.,  598.     By  direction  of  the  Secretary   of  War,    all 
volunteer  officers  serving  with  their  regiments  or  companies  shall  be  paid  on  the 
rolls  thereof;  the  regimental  field  and  staff,  noncommissioned  staff  and  band  on  one 
roll  known  as  the  field,  staff  and  baud  roll,  and  company  officers  on  the  rolls  of 
their  respective  companies. 

General  officers  and  their  staffs  and  officers  detached  from  their  commands  shall 
be  paid  on  the  usual  individual  (officer's)  voucher. — G.  0.  44,  A.  G.  O.,  1898. 

^27.  When  an  officer  is  absent  from  his  station  a  paymaster  will,  before  paying 
him,  require  proof  of  authority  for  such  absence. — A.  R.,  1299. 

228.  An  officer  will  not  hypothecate  nor  transfer  a  pay  account  not  actually  due. 
When  due  it  may  be  transferred  by'indorsemeut,  naming  the  party  to  whom  trans- 
ferred, and  may  be  paid  by  the  proper  paymaster  if  satisfied  with  the  genuineness 
of  the  officer's  signature,  and  if  no  stoppage  or  other  disability  as  to  pay  prevents. 
The  date  of  transfer,  certified  by  the  officer  whose  account  it  is,  will  appear  in  the 
indorsement.  When  an  officer  transfers  a  pay  account  he  will,  at  the  time  of  trans- 
fer, communicate  the  fact  to  the  chief  paymaster  of  the  department,  through  the 
paymaster  who  is  expected  to  pay  it.  If  the  officer  be  on  leave,  or  if  his  accounts 
be  payable  in  Washington,  the  notification  of  transfer  will  be  made  to  the 
Paymaster-General. — A.  R.,  1300. 

NOTE.— The  notice  to  chief  paymasters  should  he  sent  with  each  voucher.  A  notification  that 
"until  further  notice  accounts  will  be  transferred  to  a  certain  bank"  is  not  a  compliance  with  the 
Regulations.— Sec.  of  War  concurring  with  P.  M.  G.,  1772,  P.  M.  G.  O.,  1892;  but  an  officer  signing 
his  pay  accounts  a  few  days  before  they  are  due  and  sending  them  to  a  paymaster  payable  to  a  bank, 
for  the  purpose  of  placing  the  amount  to  his  credit,  does  not  violate  the  above.— Circular  No.  8,  A.  O. 
O.,  1888. 

22 J>.  The  following  officers,  in  addition  to  those  whose  pay  is  fixed  by  law,  are 
entitled  to  pay  as  mounted  officers:  Officers  of  the  staff  .corps  below  the  rank  of 
major;  officers  serving  with  troops  of  cavalry;  officers  "of  a  light  battery  duly 
organized  and  equipped;  authorized  aids  duly  appointed;  officers  serving  witii 
companies  of  mounted  infantry,  and  officers  on  duty  which,  in  the  opinion  of  the 


24  ARMY  PAYMASTER'S  MANUAL. 

department  commander,  requires  them  to  be  mounted  and  so  certified  by  the  latter 
on  their  pay  vouchers.  Acting  judge-advocates  of  military  departments,  duly 
detailed,  are  entitled,  while  so  serving,  to  the  rank,  pay,  and  allowances  of  captains 
of  cavalry.  (A.  B.,  1301.)  The  Secretary  of  War  may  detail  not  to  exceed  four 
officers  of  the  line  to  act  as  assistant  inspectors-general.  Officers  so  detailed  will 
have  all  the  allowances  of  cavalry  officers  of  their  respective  grades. — Act  June  23, 
1874. 

Officers  of  the  Army  serving  as  military  attache's  to  the  embassies  and  legations 
of  the  United  States  at  foreign  capitals  are  on  duty  which  requires  them  to  be 
mounted,  and  they  are,  accordingly,  entitled  to  mounted  pay. — Secy,  of  War,  July 
16,  1897. 

NOTE. — In  the  case  of  an  officer  on  duty  which,  in  the  opinion  of  the  department  commander, 
requires  him  to  be  mounted,  the  certificate  of  the  latter  should  accompany  each  voucher  where 
mounted  pay  is  charged.  A  certificate  before  the  fact  can  not  be  accepted. 

230.  Officers  detailed  as  Indian  agents  are  not  entitled  to  mounted  pay. — Para- 
graph 3,  Circular  19,  A.  G.  O.,  1893. 

231.  Department  commanders  will  announce  in  orders  the  authority  obtained 
from  the  Secretary  of  War  for  mounting  companies  of  infantry,  giving  the  date  from 
which  such  mounted  service  commences,  and  termination  of  the  same. — A.  R.,  1302. 

232.  Pay  rolls  and  returns  of  light,  batteries  and  companies  of  mounted  infantry 
will  show  the  number,  date,  and  source  of  order  authorizing  mounted  service.     The 
pay  accounts  of  officers  charging  mounted  pay  will  contain  the  same  information. 
A  copy  of  the  order  will  be  attached  to  the  first  pay  rolls  prepared  after  the  battery 
or  company  has  been  equipped  or  mounted;  a  copy  of  the  order  discontinuing  such 
service  will  appear  on  the  first  pay  rolls  prepared  after  its  discontinuance. — A.  R., 
1303. 

233*  An  acting  commissary  will  be  paid  the  additional  pay  allowed  by  law  on 
the  certificate  of  the  Commissary-General  that  he  has  performed  the  duty  contem- 
plated therein  during  the  time  charged.  To  entitle  him  to  this  pay  he  must  be 
detailed  under  proper  orders  from  some  established  post  or  body  oi'  troops,  and 
must  issue  full  rations  to  troops  from  stores  for  which  he  is  responsible. — A.  It.,  1304. 

NOTE. — All  officers  who  serve  as  acting  commissaries  of  subsistence  are  entitled  to  pay  as  such. — 
Decision  Sd  Compt.,  June  26,  1878,  and  O.  O.  No.  34,  A.  G.  O.,  1878. 

234.  No  officer  shall  receive  pay  for  two  staff"  appointments  for  the  same  time. 
This  prohibition  does  not  prevent  a  quartermaster  of  a  regiment  who,  in  addition 
to  the  duties  of  his  office,  may  be  acting  commissary,  from  receiving  the  extra  com- 
pensation allowed  by  law  for  performing  the  duties  of  the  latter. — A.  R.,  1305. 

23-1.  A  person  appointed  to  the  Arrny  or  receiving  an  appointment  to  a  new  office 
therein  is  entitled  to  pay  from  the  date  of  acceptance  only.  In  all  cases  of  promo- 
tion an  officer  is  entitled  to  pay  from  date  of  vacancy. — A.  R.,  1306. 

236.  An  officer  leaving  the  service  will,  before  receiving  final  payment,  produce 
certificates  as  to  his  indebtedness  to  the  United  States,  and  will  make  oath  on  the 
final  voucher  to  the  correctness  of  the  several  items  contained  therein,  stating  the 
place  of  his  residence,  and  that  he  is  not  indebted  to  the  United  States  on  any 
account  whatever,  except  as  shown  by  said  certificates. — A.  R.,  1307. 

237.  An  officer  who  tenders  his  resignation  while  on  duty  will  receive  pay  to 
include  the  date  on  which  he  receives  notice  of  acceptance,  if  he  continue  on  duty 
until  that  time;  or,  if  sooner  relieved  from  duty,  to  include  the  date  of  relief.     An 
officer  whose  resignation  takes  effect  while  on  leave  will  be  paid  to  include  date  of 
acceptance.— A.  R.,  1308. 

238.  An  officer  placed  upon  the  retired  list  will  receive  active  pay  to  include  the 
date  of  retirement.     If  on  duty  he  will  receive  such  pay  to  include  the  date  of  relief 
from  duty.—  A.  R.,  1309. 

239.  An  officer  dismissed  by  sentence  of  court-martial  will  be  paid  to  the  date  of 
termination  of  service,  as  specified  in  the  order  promulgating  the  sentence. — A.  R., 
1310. 

240.  In  computing  longevity  pay,  service  performed  as  cadets  at  the  Military  or 
Naval  Academy,  or  as  enlisted  men  of  the  Army  or  Navy,  will  be  counted.—  A.  R., 
1SU. 

241.  In  payments  to  officers  and  enlisted  men  the  days  of  commencement  and 
expiration  of  service  will  be  included. — A.  R.,  1312. 

242.  An  officer  of  the  Army  appointed  to  a  grade  in  the  volunteers  or  militia  of 
the  service  of  the  United  States  superior  to  that  held  by  him  in  the  Army  will  be 
entitled  to  the  pay  and  emoluments  of  the  grade  to  which  appointed,  after  muster 
therein.— A.  R.,  1313. 

243.  The  10  per  cent  increase  for  length  of  service  is  computed  from  date  of 
acceptance  of  appointment. — Decision  2a  Compt. 

244.  Pay  vouchers  of  acting  assistant  surgeons  must  bear  the  certificate  of  their 
commanding  officer  that  "this  account  is  correct  and  just  and  in  accordance  with 
contract,  and  the  services  have  been  duly  rendered." 


ARMY  PAYMASTER'S  MANUAL.  25 

245*  Service  as  a  cadet  at  the  Military  Academy  is  service  iu  the  Army;  there- 
fore, uiider  the  act  of  February  24,  1881,  officers  are  entitled,  from  date  of  the  act,  to 
include  such  time  in  computation  of  service  pay.  (Decision  U.  S.  Supreme  Court, 
October  27,  1S84,  Circular  No.  126,  P.  M.  G.  O.)  Also  to  be  included  in  computing  the 
thirty  years'  service  on  which  an  officer  may  be  retired  under  Revised  Statutes, 
1243. — Opinion  of  Judge- Advocate-General,  concurred  in  by  the  Secretary  of  War,  para- 
graph 6,  circular  10,  A.  G.  0.,  1895. 

246.  Officers  are  entitled  to  count  the  full  time  as  officers  of  volunteers,  or  as 
enlisted  men,  regular  or  volunteer,  in  computing  their  service  for  longevity. — Act 
June  18,  1878. 

247.  Retired  officers  are  entitled  to  count  time  after  retirement  in  computation 
of  longevity  pay. — Decision  U.  S.  Supreme  Court,  October,  1881;  G.  O.  40,  A.  G.  O.,  1882. 

248.  A  "cadet  sentenced  to  suspension  without  pay  for  a  year  is  nevertheless 
entitled  to  count  the   time  so  suspended  in  computation  of  longevity  pay. — 2d 
Compt.,  A  2585,  L.  R.,  P.  M.  G.  0.,  1888. 

249.  In  time  of  war  every  officer  serving  with  troops  operating  against  an  enemy 
who  shall  exercise,  under  assignment  in  orders  issued  by  competent  authority,  a 
command  above  that  pertaining  to  his  grade,  shall  be  entitled  to  receive  the  pay  and 
allowances  of  the  grade  appropriate  to  the  command  so  exercised:  Provided,  That  a 
rate  of  pay  exceeding  that  of  a  brigadier-general  shall  not  be  paid  in  any  case  by 
reason  of  such  assignment. — Act  April  26,  1893.     Brevets  conferred  upon  commis- 
sioned officers  shall  not  entitle  them  to  any  increase  of  pay. — B.  S.  1264. 

250.  The  principal  assistant  in  the  Ordnance  Bureau  of  the  War  Department 
shall  receive  a  compensation,  including  pay  and  allowances,  not  exceeding  that  of  a 
major  of  ordnance. — Act  February  27,  1877. 

251.  Vouchers  in  payment  of  an  officer's  salary  must  cover  his  whole  compensa- 
tion (full  or  half  pay,  according  to  status)  for  a  period  of  one  or  more  calendar 
months.— Sec.  2,  Circular  101^  P.  M.  G.  0. 

252.  Regimental  staff  officers  accepting  recruiting  or  similar  details,  which  will 
remove  them  from  the  discharge  of  their  staff  duties  for  any  considerable  time,  will 
be  viewed  as  vacating  their  staff  appointments  from  the  date  of  acceptance  of  such 
detail,  but  this  will  not  prevent  the  detail  of  regimental  staff  officers  on  courts- 
martial,  boards,  or  other  kindred  duties,  in  cases  where  it  will  be  for  the  public 
interest  to  make  the  detail.— G.  O.  No.  7,  A.  G.  O.,  1875. 

•453.  Regimental  staff  officers  are  not  entitled  to  pay  as  such  until  they  assume 
the  duties  of  the  position.— Circular  No.  1,  A.  G.  O.,  1888. 

254.  And  they  are  entitled  to  pay  as  such  until  properly  relieved. — Circular  letter, 
P.  M.  G.  O.,  June  4,  1887. 

255.  Under  the  requirements  of  A.  R.,  655,  a  double  payment  to  an  officer  will  be 
reported  by  the  Paymaster-General  to  the  Adjutant-General,  and  the  officer  called 
upon  to  refund. 

PAY  DURING  ABSENCE. 

256.  The  laws  affecting  pay  of  officers  during  leave  of  absence  will  be  found  in 
section  1265,  Revised  Statutes,  and  the  act  of  July  28,  1876. 

2  » 7.  Officers  and  enlisted  men  in  arrest  and  confinement  by  the  civil  authorities 
will  receive  no  pay  for  the  time  of  such  absence;  if  released  without  trial,  or  after 
trial  and  acquittal,  their  right  to  pay  for  the  time  of  such  absence  is  restored. — 
A.  R.,  1314. 

*-'5N.  To  entitle  him  to  full  pay  during  absence  on  account  of  sickness  or  wounds, 
an  officer  must  exhibit  to  the  paymaster  an  order  from  competent  authority  granting 
or  extending  his  sick  leave.  During  the  time  necessarily  consumed  in  making  the 
jorirney  to  his  post,  an  officer  joining  from  sick  leave  is  entitled  to  full  pay  as  if  on 
duty.—  A.  R.,  1315. 

259.  The  pay  accounts  of  an  officer  on  leave  during  his  absence  will  exhibit  the 
date  of  commencement  of  leave,  authority  therefor,  and,  in  case  the  account  is  for 
the  month  in  which  the  absence  terminates,  date  of  return  to  duty.     In  all  cases  the 
day  of  departure  or  relief  from  duty  will  be  counted  as  a  day  of  duty  and  the  day  of 
return  as  one  of  leave. — A.  R.,  1316. 

260.  In  determining  the  period  for  which  an  officer  is  entitled  to  full  pay  on  leave, 
time  within  four  successive  leave  years  terminating  with  the  one  in  which  absence 
is  taken,  will  be  considered.     If  the  absence  does  not  cover  the  entire  period  for 
which  full  pay  is  allowed,  the  balance  thereof  will  be  placed  to  the  officer's  credit 
as  belonging  to  the  last  year  or  years  of  the  four  considered  and  may  be  made  avail- 
able for  future  leave. — A.  R.,  1317. 

261.  The  leave  year  is  reckoned  from  June  20  to  the  following  June  19,  both  inclu- 
sive.    In  computing  leave  of  absence  expressed  in  days  during  any  leave  year  every 
day  of  such  absence  will  be  counted;  leave  expressed  in  mouths  will  be  counted  in 
months.—  A.  R.,  1318. 


26  ARMY  PAYMASTER'S  MANUAL. 

262.  When  an  officer  on  leave  claims  full  pay  for  any  part  of  his  absence  th« 
paymaster  will  ascertain  the  time  for  which  he  is  entitled  to  the  same  from  the 
monthly  list  of  absentees  issued  from  the  Adjutant-General's  Office;  or,  if  that  does 
not  afford  the  information,  from  the  officer's  statement  on  his  account  of  his  absence 
on  leave  during  each  leave  year. — A.  R.,  1319. 

2O:?.  An  officer  ordered  to  temporary  duty  while  on  leave  will  be  regarded  as  on 
duty  from  the  day  on  which  he  receives  the  order.  When  the  duty  is  to  be  performed 
at  a  future  date,  he  will  be  on  duty  from  the  date  on  which  he  starts  to  obey  the 
order.  The  date  of  the  receipt  of  the  order  in  the  first  case  and  the  date  of  depar- 
ture in  the  second  will  be  promptly  reported  to  the  Adjutant-General  of  the  Army. 
When  relieved  from  such  duty  or  on  the  completion  thereof,  he  reverts  to  the  status 
of  leave,  and  will  be  credited  with  the  time  on  duty  under  such  order — A.  R.,  1320. 

264.  Delays  in  obeying  orders,  or  in  returning  to  duty  from  leave,  can  only  be 
authorized  by  the  Secretary  of  War  or  the  General  Commanding  the  Army.     Such 
delays  will  be  regarded  as  leaves  of  absence  unless  it  be  stated,  in  the  order  granting 
them,  that  they  are  in  the  interest  of  the  public  service. — A.  R.,  67. 

265.  Graduates  of  the  Military  Academy  are  entitled  to  full  pay  from  the  date 
of  graduation  to  the  date  of  their  acceptance  of  and  qualification  under  their  com- 
missions, and  during  their  graduation  leave,  in  accordance  with  the  uniform  prac- 
tice which  has  prevailed  since  the  establishment  of  the  Military  Academy. — Act  Deo. 
SO,  1886. 

266.  Leaves  of  absence  for  three  months  from  date  of  graduation  will  be  allowed 
to  graduates  of  the  Military  Academy.    They  will  not  be  counted  against  the  subse- 
quent applications  for  leave,  but  can  not  be  postponed  to  another  time.— A.  R.,  49. 

267.  Leave  of  absence  may  be  granted  by  the  superintendent,  under  regulations 
prescribed  by  the  Secretary  of  War,  to  the  professors,  assistant  professors,  instruc- 
tors, and  other  officers  of  the  Academy  for  the  entire  period  of  the  suspension  of  the 
ordinary  academic  studies,  without  deduction  from  pay  or  allowances. — R.  S.,  13SU. 

268.  An  officer  on  leave  ordered  to  return  to  his  post  as  a  witness  before  a  court- 
martial,  who  remains  there  on  duty,  relinquishing  the  remainder  of  his  leave,  is, 
under  paragraph  2125  (1320  of  1895)  of  the  Regulations,  on  a  status  of  duty  from 
date  of  receipt  by  him  of  the  order  to  return  to  his  post. — Circular  No.  5,  A.  G.  0.,  1883. 

269.  Pay  of  officers  of  the  Army  may  be  withheld  under  section  1766,  Revised  Stat- 
utes, on  account  of  an  indebtedness  to  the  United  States,  admitted  or  shown  by  the 
judgment  of  a  court;  but  not  otherwise  unless  upon  a  special  order  issued  according 
to  the  discretion  of  the  Secretary  of  War. — Act  July  16,  1892. 

270.  Overpayments  to  an  officer  will  be  deducted  on  the  first  payment  after  a 
notice  of  stoppage  against  him  is  received,  even  if  the  pay  accounts  have  been 
assigned.— 4.  K.,  1346. 

PAYMENTS  TO   CADETS. 

2*71.  Payments  on  pay  rolls  and  final  accounts  will  be  made  to  the  cadets  at  the 
Military  Academy  by  a  paymaster,  who  will  turn  over  the  net  amount  of  the  rolls 
and  accounts  to  the  treasurer  of  the  Academy. — A.  R,.,  1347. 

PAYMENTS  TO  UNLISTED   MEN. 

2*92.  Troops  will  be  paid  every  month  unless  circumstances  prevent,  in  which 
case  the  paymaster  charged  with  the  payment  will  immediately  report  the  facts 
through  his  chief  paymaster  to  the  Paymaster-General.— A  R.,  1348. 

273.  Payments  will  be  made  as  soon  after  the  close  of  each  month  as  practicable : 

1.  By  paymasters  in  person;  or 

2.  By  checks,  to  be  sent  by  registered  mail  or  express,  or  currency  shipped  by 
express. 

The  troops  at  posts  where  paymasters  are  stationed,  and  others  in  their  vicinity, 
to  be  designated  in  instructions  issued  from  the  Adjutant-General's  Office,  will  be 
paid  by  paymasters  in  person. 

For  posts  at  which  payments  are  not  required  to  be  made  in  person,  the  paymaster 
will  transmit  the  pay  due  in  one  or  more  of  the  following  ways: 

1.  By  individual  check,  payable  to  the  order  of  each  man  for  the  exact  amount 
due. 

2.  By  inclosing  in  a  separate  sealed  envelope  the  exact  amount  in  currency  due 
each  soldier,  with  his  name  and  the  amount  inclosed  marked  thereon. — A.  R.,  1349. 

274.  Duplicate  pay  rolls  will  be  duly  signed  by  the  men  and  forwarded  to  the 
commanding  officer  by  mail  to  the  paymaster  who  has  been  designated  by  the 
department  commander  to  pay  the  command. — A.  R.,  1350. 

275.  When  forwarding  the  rolls  the  post  commander  will  furnish  the  paymaster 
with  the  name,  rank,  etc.,  of  the  officer  designated  to  see  that  the  men  of  the  com- 
mand are  paid,  and  at  the  same  time  will  state  what  part  of  the  pay  can  conven- 


ARMY  PAYMASTER'S  MANUAL.  27 

iently  be  received  by  the  men  and  cashed  at  or  near  the  post  without  discount, 
designating  the  location  of  depository  on  which  it  is  desired  that  the  checks  should 
be  drawn,  and  whether  it  is  desired  that  the  checks  be  sent  by  mail  or  express.  The 
remainder  of  the  pay  will  be  sent  in  envelopes. — A.  R.,  1351. 

276.  The  paymaster  will,  as  far  as  practicable,  draw  the  checks  on  the  depository 
designated.    The  checks,  when  not  sent  by  mail,  and  money  for  each  organization  will 
be  inclosed  in  separate  packages  properly  marked,  and  the  whole  will  be  consoli- 
dated into  one  package  and  forwarded  by  express  to  the  post  commander.     One  of 
each  of  the  company  or  detachment  rolls  extended  to  show  the  amounts  to  be  paid 
will  be  returned  to  the  commanding  officer,  and  by  him  sent  to  the  proper  company 
commanders. — A.  R.,  1352. 

277.  At  places  beyond  express  delivery,  the  post  commander,  when  notified  by 
the  paymaster  that  funds  sent  by  express  are  to  be  expected,  will  send  an  officer 
with  a  suitable  escort  to  receipt  for  the  express  package  and  convey  the  funds  to  the 
post.     The  name  of  the  officer  authorized  to  receipt  for  the  package  will  previously 
have  been  reported  to  the  paymaster.— .4.  R.,  1353. 

278.  When  a  package  of  funds  is  received  at  the  post  it  will  be  delivered  to  the 
officer  who  has  been  designated  by  the  commanding  officer  to  distribute  the  pay. 
As  soon  as  possible  the  individual  checks  or  the  currency  will  be  handed  to  the  men 
by  the  officer  designated,  and  when  the  payment  is  in  currency  from  envelopes,  a 
second  officer,  who  may  be  the  company  commander,  will  be  required  to  verify  the 
amounts  in  the  envelopes,  so  that  in  case  of  error  certificates  may  be  prepared  by 
both  officers.     Should  there  be  a  deficiency  it  will  be  so  certified  on  the  roll  by  the 
paying  and  the  verifying  officers,  and  should  there  be  an  excess  the  surplus  will  be 
returned  to  the  paymaster.     In  each  case  a  statement  of  the  facts  with  appropriate 
certificates  will  be  sent  to  the  paymaster  by  the  post  commander. — A.  R.,  1354. 

279.  Should  any  error  or  informality  be  discovered  in  a  check,  it  will  be  returned 
to  the  paymaster,  who  will  correct  the  same  and  return  it  with  the  least  practicable 
delay.    The  roll  will  be  returned  to  the  paymaster  after  payment  of  the  company, 
with  a  note  thereon,  verified  by  the  witnessing  officer,  stating  the  facts  as  to  the 
erroneous  check.    The  receipt  of  the  corrected  check  will  be  certified  by  the  com- 
pany commander  to  the  paymaster,  who  will  file  such  certificate  with  the  pay  rolls. — 
A.  R.,  1355,  amended  ly  G.  0.  75,  1897. 

2§O.  Should  the  bank  or  person  who  cashes  the  individual  check  so  desire,  the 
company  commander  will  certify  to  the  correctness  of  the  indorsements  made  by  his 
men  upon  their  respective  checks. — A.  R.,  1356. 

281.  Each  company  commander  will  witness  the  payment  of  the  company  and 
so  certify  on  the  roll,  which  he  will  then  transmit  to  the  paymaster.  When  the 
paymaster  has  received  this  witnessed  roll  he  will  send  the  duplicate  to  be  wit- 
nessed and  returned.  Should  it  be  impracticable,  owing  to  his  absence  or  incapacity, 
to  secure  the  signature  of  the  witnessing  officer  to  the  second  roll,  any  commissioned 
officer  may  make  upon  it  an  official  copy  of  the  witnessing  officer's  certificate  and 
signature  as  evidenced  by  the  retained  roll.  (A.  R.,  1357.)  All  officers  distributing 
funds  of  a  paymaster  under  A.  R.,  1354,  shall  certify  on  each  payroll  the  actual  date 
of  payment. — Decision  Secretary  of  War,  March  2,  1898. 

28  'I.  Should  a  soldier  die  or  desert  in  the  interval  between  signing  the  pay  rolls 
and  the  receipt  of  the  money  at  the  post  from  the  paymaster,  the  check  or  cash  will 
be  immediately  returned  to  the  paymaster;  the  cash  by  express,  the  check  by  regis- 
tered mail,  and  a  note  of  explanation  stating  the  fact  of  nonpayment  and  return  of 
the  check  or  money  will  be  made  on  the  roll,  verified  by  the  signature  of  the  wit- 
nessing officer.  The  same  course  will  be  pursued  should  a  soldier  decline  to  receive 
his  pay,  or  if  for  any  other  reason  it  should  be  impracticable  to  deliver  it  to  him  in 
person.  When  a  paymaster  has  had  money  returned  to  him  in  such  cases  he  will 
cancel  the  signature  of  the  soldier  on  the  roll. — A.  R.,  1358,  amended  by  G.  O.  75,  1897. 

283.  In  time  of  war  the  pay  proper  of  enlisted  men  shall  be  increased  twenty  per 
centum  over  and  above  the  rates  of  pay  as  fixed  by  law:  Provided,  That  in  war  time 
no  additional  increased  compensation  shall  be  allowed  to  soldiers  performing  what 
is  known  as  extra  or  special  duty. — Act  April  26,  1898. 

''Pay  proper,"  as  fixed  by  law,  is  for  privates,  $13  per  month;  for  corporals,  $15 
per  month,  etc.,  and  does  not  include  increased  pay  for  continuous  service,  reenlisted 
pay,  or  pay  for  certificate  of  merit. 

284.  Deposits  may  be  made  in  the  usual  manner,  the  amount  to  be  deposited  being 
reported  to  the  paymaster  by  letter  forwarded  with  the  rolls,  the  soldier's  deposit 
book  being  also  forwarded  therewith.     Should  a  man  desire  to  deposit  a  sum  greater 
than  his  pay,  his  company  commander  will  see  that  a  proper  check,  postal  order,  or 
express  order  accompanies  his  deposit  book;  if  neither  check  nor  order  can  be 
obtained,  the  company  commander  will  send  the  money  by  registered  mail  at  public 
expense,  verifying  the  amount,  and  reporting  it  in  a  separate  communication  to  the 
paymaster.     Deposit  books  will  be  returned  by  the  paymaster  to  the  company  com- 
mander properly  filled  in  for  attestation. — A.  R.,  1860. 


28  ARMY  PAYMASTER'S  MANUAL. 


Troops  in  the  field  will  be  paid  by  currency  in  envelopes,  unless  the  depart- 
ment commander  directs  personal  payment  by  the  paymaster.  —  A.  R.,  1361. 

286.  In  time  of  war  troops  in  active  campaign  will  be  paid  by  paymasters  in 
person;  troops  in  garrison  may  be  paid  by  the  paymaster,  or  by  checks,  or  currency 
in  envelopes;  troops  in  campaign  by  either  of  these  methods,  as  the  army  or  depart- 
ment commander  may  direct.  —  A.  R.,  1362. 

287.  Payments  to  enlisted  men  will  be  made  on  pay  rolls,  with  the  following 
exceptions:  Enlisted  men  retired,  and  men  of  the  post  noncommissioned  staft',  or 
acting  as  such,  and  sergeants  of  the  Signal  Corps  on  duty  where  there  are  no  other 
troops.     These  will  be  paid  on  their  descriptive  lists  by  the  chief  paymaster  of  the 
department  or  a  paymaster  designated  by  him  ;  if  not  under  the  orders  of  the  depart- 
ment commander,  they  will  be  paid  by  a  paymaster  designated  by  the  Paymaster- 
General.     Payments  to  discharged  soldiers  will  be  made  by  any  paymaster  under 
the  provisions  of  paragraphs  1382  to  1388.  —  A.  R.,  136S. 

288.  An  officer  in  command  of  a  company  or  detachment  or  in  charge  of  a  hospi- 
tal will  attend  at  the  pay  table,  witness  the  payment  of  his  men,  and  certify  at 
the  foot  of  the  muster  and  pay  roll  that  he  witnessed  the  payment.     All  enlisted 
men  present  will  receipt  the  pay  roll  for  the  amount  due  them  thereon.     When  a 
soldier  can  not  write  he  will  receipt  by  his  mark,  which  will  be  witnessed  by  a 
commissioned  officer.  —  A.  R.,  1364. 

289.  When  a  paymaster  has  made  an  incorrect  payment  to  an  enlisted  man,  he 
will  report  the  fact  to  the  commander  of  the  company  in  which  the  man  is  mustered, 
who  will  note  the  same  upon  the  next  muster  and  pay  roll,  that  it  may  be  corrected. 
—  A.  R.,  1389. 

290.  A  soldier  awaiting  the  result  of  trial  will  not  be  paid  before  the  result  is 
known.—  A.  R.,  945. 

291.  A  soldier  may  be  detained  beyond  the  expiration  of  his  term  of  service  for 
trial  for  an  offense  committed  prior  to  expiration  of  service,  and  is  entitled  to  pay 
to  date  of  discharge.  —  Decision  2d  Compt.,  L.  R.,  1254  A,  1882. 

292.  No  settlement  of  the  pay  account  of  any  enlisted  man  will  be  made  on  the 
rolls  until  sufficient  pay  shall  have  accrued  to  satisfy  all  dues  to  the  United  States 
and  pay  a  balance  to  the  soldier.  —  A.  R.,  1381. 

293.  Appointments  of  sergeants  and  corporals  will  take  effect  on  the  -day  of 
appointment  by  the  regimental  commander,  and  of  first  sergeants,  artificers,  black- 
smith, farriers,  saddlers,  and  wagoners,  on  the  day  of  appointment  by  the  company 
commander;  but  in  case  of  a  vacancy  in  a  company  in  the  field  and  absent  from  regi- 
mental headquarters,  a  company  commander  may  make  a  temporary  appointment  of 
a  sergeant  or  corporal,  which,  if  approved  by  the  regimental  commander,  will  carry 
rank  and  pay  from  date  of  such  appointment.—  A.  R.,  260. 

294.  Soldiers  discharged  as  aliens  by  the  civil  authorities  are  not  entitled  to 
pay.—  Sec.  War,  March  25,  1843. 

295.  A  soldier,  while  on  furlough,  was  arrested  by  the  civil  authorities;  Held, 
that  a  soldier  on  furlough  is  not  withdrawn  from  duty  by  such  arrest.     Such  would 
be  the  case  if  the  furlough  were  recalled,  but  when  that  is  not  done,  the  pay  status 
of  the  soldier  during  the  continuance  of  the  furlough  can  not,  under  A.  R.,  1456,  as 
amended  by  G.  O.,  No.  46,  1891   (A.  R.,  1314,  of  1895),  be  changed  by  such  arrest. 
—Decision  Sec.  War,  P.  M.  G.  O.,  1892. 

29  1>.  Acting  hospital  stewards  are  entitled  to  pay  as  such  from  date  of  their 
detail  by  the  Secretary  of  War.—  2d  Compt.,  March  26,  1889. 

297.  Hospital  matrons  in  post  or  regimental  hospitals  shall  receive  $10  a  month, 
and  female  nurses  in  general  hospitals  shall  receive  40  cents  a  day.     One  ration  in 
kind  or  by  commutation  shall  be  allowed  to  each.  —  R.  S.,  1277. 

298.  A  commanding  officer  is  not  authorized  to  withhold  a  soldier's  pay  on  the 
theory  that,  if  paid,  he  would  probably  desert.  —  Circular  No.  14,  A.  G.  O.,  1890. 

299.  If,  from  the  record  on  the  rolls,  a  soldier  is  disqualified  from  receiving  pay 
at  date  of  muster,  no  payment  can  be  made  to  him  on  the  muster  rolls  of  that 
date.—  Circular  No.  9,  A.  G.  O.,  1884. 

300.  Balances  due  from  the  United  States  to  deceased  persons  are  payable  only 
at  the  Treasury,  and  not  by  disbursing  officers.  —  Paragraph  972,  vol.  2,  2d  Compt. 

301.  Time  absent  without  leave  in  a  prior  muster  period  for  which  payment  has 
been  made  should  not  be  dropped  from  time  for  which  pay  is  due  on  a  subsequent 
roll.—  Reps.  Pay  Dept. 

302.  When  the  aggregate  of  small  errors  on  any  voucher  exceeds  20  cents,  it 
should  be  noted  and  disallowed.  —  Paragraph  607,  vol.  S,  2d  Compt. 

303.  A  soldier  discharged  by  the  civil  authorities  after  three  trials—  the  jury 
failing  to  agree  —  is  entitled  to  pay  for  the  time  held  in  confinement,  as  he  was  not 
convicted.—  Decision  2d  Compt.,  A  4532,  P.  M.  G.  O.,  1892. 

301.  The  pay  of  a  soldier  can  not  be  stopped  to  reimburse  a  company  fund  for 
losses.  Company  fund  has  not  been  recognized  by  law  as  "public  money."  —  Circular 
No.  9,  A.  a.  0.,  1886. 


ARMY  PAYMASTER'S  MANUAL.  29 

305.  The  month  of  February  must  be  considered  as  containing  thirty  days,  and 
a  man  enlisting  on  the  28th  day  of  that  month  should  be  paid  for  three  days. 
Enlisting  on  the  29th  he  should  be  paid  for  two  days. — 2d  Compt.,  4054,  P.  M.  G.  O.f 
1882. 

RETIRED  ENLISTED  MEN. 

306.  The  retired  list  for  enlisted  men  of  the  Army  was  established  by  act  of  Feb- 
ruary 14, 1885.— See  G.  O.,  No.  18,  A.  G.  0.,  1885. 

307.  An  enlisted  man,  when  retired,  will  be  furnished  with  final  statements  and 
descriptive  list,  which  must  state  the  date  to  which  subsistence  has  been  furnished; 
also  whether  the  subsistence  while  traveling  home  has  been  furnished,  and  if  so,  for 
what  dates.     The  Pay  Department  will  be  notified  and  furnished  with  the  soldier's 
signature,  as  in  case  of  discharge. — A.  E.,  136. 

3O*.  The  authorized  pay  and  allowances  of  retired  enlisted  men  will  be  paid 
them  monthly  by  the  Pay  Department.  Their  pay  will  be  three-fourths  of  the 
monthly  pay  allowed  them  by  law  in  the  grade  held  when  retired,  including  reen- 
listment  and  continuous-service  pay  then  received.  No  deductions  will  be  made 
except  the  monthly  tax  of  12^  cents  for  support  of  the  Soldier's  Home.  They  are 
not  entitled  to  commutation  for  fuel  or  quarters  (A.  R.,  138).  They  have  a  monthly 
allowance  of  $9.50  in  lieu  of  the  allowance  for  subsistence  and  clothing. — (Act  March 
16, 1896.)  They  are  not  entitled  to  the  20  per  cent  on  pay  proper  allowed  in  time 
of  war  by  act  of  April  26, 1898. 

309.  The  Adjutant-General  of  the  Army  will  furnish  a  descriptive  list  to  each 
man  on  the  retired  list,  who  will  forward  the  same  at  the  end  of  each  calendar 
month,  with  pay  accounts  signed  in  duplicate,  to  such  paymaster  as  the  chief  pay- 
master of  the  department  in  which  the  soldier  resides  may  designate.    The  paymaster 
will  note  the  fact  of  payment  on  the  descriptive  list.     If  the  soldier  can  not  write, 
his  mark  should  be  witnessed  by  a  commissioned  officer  if  practicable;  otherwise,  by 
some  well-known  person,  preferably  the  postmaster  of  his  place  of  residence. — A.  R., 

39. 

310.  They  are  entitled  to  active  pay  to  include  the  date  of  retirement. — G.  0., 
No.  55,  A.  G.  0.,  1885;  Circular  148,  P.  M.  G.  O. 

311.  Blank  pay  accounts  will  be  furnished  them  by  the  paymasters  who  are 
assigned  to  pay  them,  and  who  will,  under  A.  R.,  1552,  make  timely  requisition  on  the 
Paymaster-General  for  a  supply  of  blank  forms. 

312.  Vouchers  should  not  fail  to  show  the  number  of  years  for  which  continuous- 
service  pay  is  charged. — Regs.  Pay  Dept. 

ADDITIONAL   PAY   OF   ENLISTED   MEN. 

313.  Reenlistment  pay,  under  section  1282,  Revised  Statutes,  and  act  of  August  1, 
1894,  will  be  allowed  to  all  enlisted  men  at  the  rate  of  pay  provided  for  the  fifth 
year  of  continuous   service.     This  reeulistment  pay  having  been  once  earned  by 
continuance  in  service  after  a  service  of  five  years,  will  be  paid  to  the  soldier  during 
all  subsequent  service,  whatever  period  of  time  may  intervene  between  enlistment 
and  prior  discharge. — A.  R.,  1365. 

314.  Continuous-service  pay  at  the  rate  of  $2  per  month  will  be  paid  to  all 
enlisted  men  who  have  served  continuously  for  a  longer  period  than  five  years,  and 
for  each  successive  period  of  five  years,  so  long  as  they  shall  remain  continuously  in 
the  Army,  an  additional  monthly  allowance  of  $1.     A  reenlistment  after  a  period 
exceeding  three  months  from  date  of  discharge  does  not  entitle  the  soldier  to  con- 
tinuous-service pay.     One  or  more  terms  of  service  rendered  prior  to  August  4,  1854, 
will  be  counted  as  five  years  continuous  service. — A.  R.,  1366. 

315.  Additional  pay,  due  under  sees.  1216  and  1285,  Revised  Statutes,  acts  of 
February  9,  1891  (26  Stat.,  737),  and  March  29,  1892  (27  Stat..  12),  will  be  thus  noted: 
"For  certificate  of  merit,  $2  per  month;"  reenlisted  pay  due  under  sec.  3,  act  of  May 
15,  1872,  thus:  "  Entitled  to  reenlisted  pay."    The  date  of  change1  in  the  rate  of  pay 
on  account  of  continuous  service  will  be  noted  in  the  column  of  Remarks  on  the  roll 

for  the  month  in  which  the  change  occurred,  thus:  "Third  year  commenced /' 

"sixth  year  commenced 1"  etc  ,  and  repeated  on  succeeding  rolls  until  paid. — 

Note  5  on  pay  rolls. 

316.  Those  who  have  been  honorably  discharged  from  one  service  (as  Marine 
Corps)  and  enlist  in  the  other  (Army),  within  the  time  prescribed  by  law  for  that 
purpose,  are  regarded  as  having  been  continuously  in  the  service,  and  entitled  to  all 
the  advantages  it  confers  under  the  laws  regulating  this  subject.—  2d  Compt.,  v.  19, 


pp.  337-339.     See  Digest,  paragraph  1915,  p.  & 
317.  When  the  soldier  is  able 


le  and  willing  to  serve  out  his  term,  but  has  had  his 
service  closed  or  interrupted  by  the  action  of  the  Government,  as  in  case  of  super- 
numeraries, etc.,  and  he  is  then  reenlisted  within  thirty  days  (now  three  mouths) 


30  ARMY  PAYMASTER'S  MANUAL. 

after  discharge,  I  think  he  would  be  entitled  to  the  increase  after  five  years'  service. — 
2d  Compt.,  Nov.  81, 1870;  End.,  No.  7849,  Nov.  21, 1870. 

318.  For  certificate  of  merit. — A  certificate  of  merit  granted  to  an  enlisted  mm 
for  distinguished  service  entitles  him,  from  the  date  of  such  service,  to  additional 
pay  at  the  rate  of  $2  per  month  while  in  the  Army,  although  such  service  may  not 
be  continuous. — A.  R.,  1370. 

319.  The  additional  pay  allowed  for  reenlistment  or  for  certificate  of  merit  is 
to  be  included  in  computation  of  travel  pay,  aud  in  the  forfeiture  of  "  a  month's 
pay"  by  sentence  of  court-martial. — P.  M.  G.,  May  25, 1868 

The  20  per  cent  increase  on  pay  proper  allowed  by  act  of  April  26,  1898,  to 
enlisted  men  in  time  of  war  will  also  be  included  in  the  computation  of  travel  pay 
in  time  of  war. 

NOTB.— The  granting  of  a  medal  of  honor  carries  with  it  no  additional  pay. 

RETAINED  PAY. 

320.  During  the  first  five  years  of  service  a  soldier  is  allowed,  as  retained  pay, 
to  be  forfeited  unless  he  serves  honestly  and  faithfully  to  date  of  discharge,  as  fol- 
lows: $1  per  month  for  the  third  year:  $2  per  month  for  the  fourth  year;  and  $3  per 
month  for  the  fifth  year  of  his  service.     Should  he  continue  to  serve  thereafter  he 
receives,  with  his  monthly  pay  as  reeulistmeut  pay,  $2  of  the  $3  allowed  during  the 
fifth  year  of  service  and  thereafter,  so  long  as  he  is  in  the  service,  but  $1  per  month 
is  retained.— Sec  R.  S.,  1281-1282. 

321.  Retained  pay  will  be  forfeited  for  the  following  causes: 

1.  Desertion. 

2.  When  the  soldier  is  in  confinement  under  a  general  court-martial  sentence 
expressly  imposing  imprisonment  until  or  beyond  the  expiration  of  his  term ;  when 
discharged  under  sentence  of  court-martial;  when  discharged  b^  order  from  the 
War  Department  specifying  forfeiture;  or  because  of  imprisonment   by  the  civil 
authority. 

3.  When  the  soldier  is  discharged  for  minority  concealed  at  enlistment,  or  for 
other  cause  involving  fraud  in  enlistment,  or  for  disability  caused  by  his  misconduct. 

4.  Upon  the  approved  finding  of  a  board  of  officers  called  under  paragraph  148 
thajb  the  soldier  has  not  served  honestly  and  faithfully  to  the  date  of  discharge. 

The  cause  of  forfeiture  will  be  stated  on  the  muster  and  pay  rolls,  and  on  the  final 
statements  of  the  soldier. — A.  R.,  1369. 

322.  A  general  court-martial  before  which  an  enlisted  man  is   being  tried  is 
charged  with  a  knowledge  of  the  time  of  expiration  of  his  term  of  enlistment,  and 
a  sentence  imposing  imprisonment  until  or  beyond  the  expiration  of  his  term  of 
enlistment  is  done  " expressly." — Circular  No.  22,  A.  G.  0.,  1893. 

3  'i.  3.  The  retained  pay  of  enlisted  men  will  be  treated  as  deposits  to  the  extent 
that  it  draws  interest  from  the  end  of  the  year  of  the  enlistment  in  which  retained. 
It  is  subject  to  forfeiture  for  any  of  the  causes  set  forth  in  paragraph  1369,  and  is 
carried  to  the  credit  of  the  soldier  on  his  final  statements,  subject  to  deduction  for 
debts  due  the  United  States  at  the  date  of  discharge. — A.  R.,  1379. 

324.  Retained  pay  accruing  prior  to  July  1,  1890,  will  in  no  event  become  interest 
bearing.     Should  there  be  withheld  subsequently  to  June  30,  1890,  in  the  enlistment 
year  embracing  that  date  an  aggregate  of  retained  pay  equal  to  or  exceeding  $5,  such 
sum  will  bear  interest  from  the  end  of  that  enlistment  year.     No  deposit  of  retained 
pay  will  be  interest  bearing  which  does  not  remain  six  months  on  deposit  after  the 
end  of  the  enlistment  year  in  which  it  accrues. 

325.  Unless  the  final  statements  show  the  contrary,  paymasters  will  infer,  from 
date  of  the  soldier's  enlistment,  the  dates  from  which  interest  will  be  computed  on 
deposits  of  retained  pay. — Circular  No.  149,  P.M.  G.  O. 

326.  Interest  has  been  in  many  cases  allowed  improperly  on  items  of  retained 
pay.    In  the  enlistment  year  embracing  June  30, 1890,  tne  retained  pay  which  accrued 
subsequently  to  that  date  becomes  a  deposit,  but  it  is  not  invariably  interest  bearing. 
Should  this  deposit  fall  short  of  $5,  no  interest  should  be  allowed  upon  it,  and  such 
a  deposit  should  not  be  added  to  any  subsequent  deposit  in  interest  computations. 
It  was  believed  that  Circular  No.  149  from  this  office  would  be  conclusive  on  this 
point.     Several  improper  payments  of  " retained  pay"  have  been  noted  which  could 
have  been  avoided  by  a  critical  examination  of  the  final  statements.  While  the  Army 
Regulations  hold  the  officer  who  issues  final  statements  responsible  for  their  correct- 
ness, paymasters  may  well  be  required  to  refuse  payments  if  the  final  statements  are 
clearly  faulty.     Final  statements  in  nearly  every  case  embrace  data  sufficient  to 
enable  the  paymaster  to  determine  whether  the  retained-pay  credits  are  correctly 
stated.    If  these  credits  appear  to  be  incorrect,  the  paymaster's  familiarity  with  such 
matters  may  well  be  invoked,  not  only  to  protect  officers  from  the  consequences  of 
overpayments,  but  also  to  protect  soldiers  whose  credits  may  be  understated.     In 
such  cases  the  precaution  of  inquiry  is  advised.— Circular  iVo.  161,  P.  M.  G.  0.;  8&) 
also  A.  R.,  654. 


ARMY  PAYMASTER'S  MANUAL.  31 

INDIAN  SCOUTS. 

327.  The  President  is  authorized  to  enlist  a  force  of  Indians,  not  exceeding  1,000, 
who  shall  act  as  scouts  in  the  Territories  and  Indian  country.     They  shall  be  dis- 
charged when  the  necessity  for  their  service  shall  cease,  or  at  the  discretion  of  the 
department  commander. — R.  S.,  1112. 

328.  Indians  employed  as  scouts  under  the  provisions  of  sections  1094  and  1112, 
Revised  Statutes,  will  be  enlisted  for  periods  of  three  years  and  discharged  when 
the  necessity  for  their  services  shall  cease.     While  in  the  service  they  will  receive 
the  pay  and  allowances  of  cavalry  soldiers  and  an  additional  allowance  of  forty 
cents  per  day,  provided  they  furnish  their  own  horses  and  horse  equipments;  biit 
such  additional  allowance  will  cease  if  they  do  not  keep  their  horses  and  equipments 
in  serviceable  condition. — A.  R.,  481. 

329.  Department  commanders  are  authorized  to  appoint  the  sergeants  and  cor- 
porals for  the  whole  number  of  enlisted  Indian  scouts  serving  in  their  departments; 
but  such  appointments  must  not  exceed  the  proportion  of  one  first  sergeant,  five  ser- 
geants, and  four  corporals  for  every  sixty  enlisted  Indian  scouts. — A.  R.,  482. 

330.  Indian  scouts  are  considered  entitled  to  the  benefits  accorded  by  sections 
1281,  1282,  and  1284,  Revised  Statutes,  whenever  the  periods  of  enlistment  and  con- 
tinuous service  are  such  as  are  contemplated  by  those  sections.    No  deduction  will 
be  made  for  Soldiers'  Home,  temporary  troops  being  exempted  by  section  4819  of  the 
Revised  Statutes.— P.  H.  G.  Circular  No.  98. 

331.  The  appointment  or  mustering  of  farriers  or  blacksmiths  on  the  rolls  of 
Indian  scouts  is  illegal. — A.  R.,  484. 

MILEAGE  AND  TRAVELING  EXPENSES  TO  OFFICERS. 

332.  When  an  officer  travels  without  troops  under  orders  he  is  entitled  to  the 
following  allowances:  To  mileage  at  the  rate  of  4  cents  per  mile  for  the  distance 
between  the  points  named  in  the  order,  such  distance  to  be  computed  over  the  short- 
est usually-traveled  route,  and  to  transportation  in  kind  furnished  by  the  Quarter- 
master's Department.—  A.  R.,  1321,  and  act  March  2, 1897. 

333.  Travel  allowances  will  be  paid  by  the  chief  paymaster  of  the  department 
in  which  the  journey  is  completed. — A.  R  ,  1322.        , 

334.  To  entitle  an  officer  to  travel  allowances  the  travel  must  be  specifically 
ordered  previous  to  its  commencement,  or  covered  by  certificate  that  the  urgency  of 
the  duty  was  such  as  to  prevent  his  obtaining  previous  orders,  and  accompanied  by 
evidence  of  approval  by  proper  authority.     Such  order  will  state  the  special  duty 
enjoined,  recite  that  the  travel  therein  directed  is  necessary  for  the  public  service, 
and  direct  the  officer  to  return  to  his  station  upon  completion  of  assigned  duty,  if 
such  return  is  contemplated.     An  order  for  travel,  part  of  which  is  to  be  made  with 
troops,  should  direct  the  Quartermaster's  Department  to  furnish  transportation  for 
so  much  of  the  journey  as  is  to  be  performed  with  troops. — A.  R.,  68  and  1323. 

335.  Orders  will  not  prescribe  lines  of  travel,  except  when  necessary,  and  then 
the  reason  will  be  set  forth  in  the  order. — A.  R.,  1324. 

336.  The  original  order  or  certified  copy,  including  indorsements,  will  accom- 
pany each  voucher  for  travel  allowances. — A.  R.,  132o. 

337.  Mileage  will  be  computed  in  accordance  with  the  lists  of  distances  com- 
piled by  the  Paymaster-General,  whatever  the  route  traveled.     Exception  to  this 
rule  will  be  made  only  when  the  terms  of  the  order,  or  the  impracticability  of  the 
shortest  usually  traveled  route,  compel  the  officer  to  take  another,  or  when  the  jour- 
ney is  performed  by  a  route  shorter  than  that  usually  traveled.    In  such  cases  travel 
allowances  will  be  computed  over  the  actually  traveled  route. — A.  R.,  1326. 

338.  When  an  officer  on  leave  of  absence  is  ordered  to  rejoin  his  station  he  will 
not  be  entitled  to  travel  allowances  unless  the  public  service  requires  the  perform- 
ance of  duty  en  route,  in  which  case  the  order  will  specify  the  duty,  the  necessity 
therefor,  and  the  points  at  which  the  duty  will  begin  and  end. — A.  R.,  1327. 

339.  When   an  officer  is  ordered,  while  on  leave  of  absence,  to  accompany  a 
detachment  of  recruits  to  the  vicinity  in  which  his  regiment  is  serving,  and  on  the 
completion  of  this  duty  to  join  his  company,  he  returns  to  a  status  of  leave  as  soon 
as  relieved  from  duty  with  the  recruits,  and  will  proceed  to  join  his  company  with- 
out expense  to  the  Government,  unless  the  distance  he  may  .have  to  travel  without 
troops  should  be  in  excess  of  what  it  would  have  been  had  he  not  received  the 
order.—  A.  R.,  1328. 

340.  An  officer  on  leave  of  absence  ordered  to  temporary  duty  involving  travel 
without  troops  will  receive  travel  allowances  from  place  of  receipt  of  order  to  place 
of  performance  of  duty  and  return. — A.  R.,  1329. 

341.  When  the  station  of  an  officer,  serving  either  with  or  without  troops,  is 
changed  while  he  is  on  leave  of  absence,  he  will,  on  joining  his  new  station,  be 
entitled  to  travel  allowances  from  place  of  receipt  of  the^e£er=to==*b^jiew  station, 


32  ARMY  PAYMASTER'S  MANUAL. 

provided  the  journey  is  made  without  troops  and  the  distance  is  not  greater  than 
that  from  the  old  to  the  new  station ;  but  if  the  distance  be  greater  he  will  be 
entitled  to  travel  allowances  for  a  distance  equal  to  that  from  the  old  to  the  new 
station  only.  Should  it  be  necessary  for  such  officer  to  return  to  his  old  station 
before  proceeding  to  the  new,  authority  for  such  return  may  be  given  by  the  officer 
who  issued  the  order  for  change  of  station.  In  such  case  the  order  for  change  of 
station  will  carry  mileage  only  from  the  old  to  the  new  station. — A.  72.,  1330. 

342.  An  officer  under  orders  to  change  station,  who  takes  advantage  of  a  leave 
of  absence  before  he  joins  his  new  station,  is  not  deprived  of  the  travel  allowances 
to  which  he  would  be  entitled  had  he  not  availed  himself  of  the  leave.  The  leave 
of  absence  merely  suspends  the  execution  of  the  order  for  change  of  station,  and  at 
the  expiration  of  the  leave  the  officer  comes  under  the  operation  of  the  order,  and 
in  obeying  it  is  entitled  to  full  pay  for  the  time  necessary  to  perform  the  journey 
from  his  old  to  his  new  station. — A.  R.,  1331. 

:t43.  An  officer  relieved  from  duty  at  a  station  and  granted  leave  of  absence 
before  assignment  to  another,  who  receives  an  order  of  assignment  before  expiration 
of  leave,  is  entitled  to  travel  allowances  from  the  place  where  he  receives  the  order 
to  his  new  station. — A.  R.,  1332. 

341.  An  officer  traveling  on  duty  in  connection  with  public  works  (not  arsenals, 
military  surveys,  or  explorations)  will  receive  travel  allowances  from  the  appropri- 
ation for  the  work,  but  if  there  be  no  appropriation  he  will  receive  travel  allowances 
from  the  Pay  Department. — A.  JR.,  1333. 

345.  Officers  of  the  Corps  of  Engineers,  or  those  on  engineer  duty,  traveling  on 
service  connected  with  fortifications  or  works  of  public  improvement,  will  be  paid 
their  travel  allowances  from  the  special  appropriation  for  the  work.     When  travel- 
ing on  any  other  duty,  the  mileage  will  be  paid  by  that  branch  of  the  service 
intrusted  with  such  payments  for  the  Army. — A.  R.,  1487. 

346.  In  the  following  cases  no  expense  of  travel  is  allowed:  In  joining  for  duty 
upon  lirst  appointment  to  the  military  service,  or  under  the  first  order  after  a  rein- 
statement or  reappointment,  or  under  an  order  to  effect  a  transfer  from  one  company 
or  regiment  to  another,  made  at  the  request  of  the  officers  transferred.     Assistant 
surgeons,  graduates  of  the  Military  Academy,  and  officers  appointed  from  the  ranks, 
joining  under  first  order  after  appointment  or  commission,  are  excepted  from  these 
provisions. — A.  R.,  1334. 

347.  Allowances  for  travel  of  officers  summoned  before  committees  of  Congress 
are  not  proper  charges  upon  the  appropriations  for  the  support  of  the  Army. — 
A.  R.,  1335. 

34*.  Orders  to  an  officer  involving  travel  on  duty,  as  for  the  inspection  or  pay- 
ment of  troops,  etc.,  will  designate  the  troops  and  posts  to  be  visited,  and  the  order 
in  which  he  will  visit  them. — A.  R.,  776. 

349.  Amended  orders  will  not  entitle  to  mileage. — Decision  2d  Compt.,  1881,  con- 
curred in  by  Sec.  of  War.     Circular  No.  S,  A.  G.  O.,  1882. 

350.  Orders  can  not  properly  be  issued  after  the  journey  has  been  performed. — 
Circular  No.  6,  A.  G.  0.,  1883.     See  A.  R.,  1323. 

35  I .  Officers  detailed  to  witness  issue  of  annuity  goods  to  Indians  are  entitled 
to  mileage  when  the  duty  is  performed  under  proper  authority. — Circular  No.  1, 
A.  G.  0.,  1886. 

352.  An  officer  can  not  charge  for  transportation  of  baggage. — CircularNo.il, 
A.  G.  0.,  1888. 

»*>>'«.  He  may  charge  for  a  stateroom  on  a  steamer. — Circular  No.  142,  P.  M.  G.  0. 

:>  54.  Orders  will  not  direct  travel  beyond  the  limits  of  the  command  of  the  offi- 
cer who  issues  them.  When  a  general  officer  is  ordered  on  duty  beyond  the  limits 
of  his  command  he  may  order  an  officer  of  his  staff  to  accompany  him.  If  ordered 
to  change  station,  he  may  order  the  necessary  change  of  station  of  his  personal 
staff.—  A.R.,  68. 

355.  The  fact  that  the  most  direct  route  from  one  point  to  another  passes 
through  Canadian  territory  is  no  bar  to  its  being  considered  a  traveled  route  under 
the  law  governing  the  payment  of  mileage. — Circular  No.  S,  A.  G.  O.,  1883. 

356.  The  Paymaster-General  can  not  authorize  travel  by  any  particular  route. 
The  route  by  which  the  distance  is  ascertained  is  fixed  by  law.     If  roads  are  shown 
to  be  impracticable  they  cease  to  be  the  "shortest  traveled  route"  within  the  mean- 
ing of  the  law,  and  the*  measure  of  the  allowance  must  necessarily  be  the  shortest 
traveled  route  at  the  time.— P.  M.  G.,  B  21,  L.  S.,  1883. 

357.  An  officer  of  the  Army  traveling  under  orders  and  using  a  conveyance  upon 
which  transportation  and  subsistence  are  furnished  or  paid  for  by  the  Government, 
is  not  entitled  to  mileage  for  each  mile  traveled  on  such  conveyance. — Decision  Asst. 
Comptroller,  Feb.  12, 1898. 

358.  In  the  suspension  of  mileage  accounts  in  his  office,  the  Paymaster-General 
does  not  thereby  exercise  censorship  over  the  orders  under  which  the  journey  was 


ARMY  PAYMASTER'S  MANUAL.  33 

made;  bnt  he  performs  a  duty  devolving  upon  him  when  the  accounts  fail  to  show 
that  the  journey  was  made  over  the  shortest  usually  traveled  route,  as  indicated  by 
the  order  directing  it.  Stoppage  for  overpayment  is  made  only  on  the  order  of  the 
Secretary  of  War.—  Sec.  War  Circular  No.  3,  A.  G.  0.,  1883. 

359.  Travel  with  troops :  The  prohibition  (as  to  the  right  to  mileage  or  expenses) 
applies  to  all  cases  of  travel  with  troops,  without  regard  to  the  strength  of  the 
party.     (Note  A,  par.  3,  sec.  3,  Circular  No.  103,  P.  M .  G.  O. )     The  hardship  is  recog- 
nized, but  there  is  no  remedy  short  of  legislation  by  Congress.     (B,  1874,  P.  M.  G.  O.) 
The  practice  has  been  for  years  to  view  travel  with  a  single  enlisted  man  as  travel- 
ing with  troops     (B,  1875,  P.  M.  G.O.);  but  conducting  an  insane  soldier  (there 
being  no  other  enlisted  man  in  the  party)  is  not  traveling  with  troops. — B,  1875. 
P.  M.  G.  0. 

360.  Officers  of  the  Army  are  not  regarded  as  entitled  to  mileage  for  journeys 
performed  under  orders  from  the  governor  or  the  adjutant-general  of  a  State. — 
Indst.  W.  D.,  B  1649,  Sept.  12, 1892. 

36 1 .  An  order  directing  troops  to  be  paid,  and  the  same  arrangements  to  continue 
for  future  payments,  is  not  a  specific  order. — Circular  No.  4,  A.  G.  0.,  1884. 

TRAVELING  ALLOWANCES   TO  ENLISTED  MEN. 

362.  When  a  soldier  is  discharged  from  the  service  (except  by  way  of  punishment 
for  an  offense)  he  shall  be  allowed  transportation  and  subsistence  from  the  place  of 
his  discharge  to  the  place  of  his  enlistment,  enrollment,  or  original  muster  into  the 
service.    The  Government  may  furnish  the  same  in  kind,  but  in  case  it  shall  not  do 
so  he  shall  be  allowed  travel  pay  and  commutation  of  subsistence  for  such  time  as 
maybe  sufficient  for  him  to  travel  from  the  place  of  his  discharge  to  the  place  of  his 
enlistment,  enrollment,  or  original  muster  into  the  service,  computed  at  the  rate  of 
one  day  for  every  20  miles. — R.  S.,  1290,  as  amended  ly  act  of  Feb.  27, 1877. 

NOTE. — Traveling  allowances  of  a  soldier  honorably  discharged  can  not  be  stopped  for  any  indebt- 
edness of  his  to  the  Goyernraent. — Decision  2d  Oompt. 

363* — Traveling  allowances  to  discharged  soldiers  are  computed  by  taking  the 
distance  in  miles  by  the  shortest  usually  traveled  route  from  place  of  discharge  to 
that  of  enlistment,  and  allowing  one  day's  pay  and  subsistence  at  tfce  rate  of  30 
cents  for  every  20  miles  of  travel.  If  in  the  computation  there  remains  a  fraction 
of  10  miles  or  more  it  will  be  reckoned  as  a  full  day's  pay  and  subsistence;  if  less, 
it  will  not  be  considered.  If  transportation  has  been  furnished  for  any  part  of  the 
distance,  that  part  will  be  excluded  from  the  computation  of  travel  pay,  but  sub- 
sistence for  the  full  distance  will  be  allowed. — A.  R.,  1383. 

364.  Retired  enlisted  men  are  not  entitled  to  traveling  allowances,  as  they  are 
not  discharged,  but  simply  transferred  from  the  active  to  the  retired  list.     They  are 
entitled  to  transportation  in  kind  to  their  homes.— Decision  %d  Comp,,  Aug.  9, 1888, 
B  1452,  P.  M.  G.  O. 

365.  A  soldier  discharged  for  promotion  is  not  entitled  to  traveling  allowances. — 
Paragraphs  2190, 2191,  2d  Compt.,  ed.  1869. 

366.  Soldiers  discharged  under  the  provisions  of  the  act  of  June  16, 1890,  are  not 
entitled  to  traveling  allowances. — See  G.  0.,  Nos.  80  and  81,  A.  G.  0.,  1890. 

367.  Traveling  allowances  are  not  due  to  a  soldier  discharged  for  transfer  from 
one  branch  of  the  service  to  another,  the  same  not  being  a  final  discharge.—  2d 
Compt.,  May  26, 1890,  2572,  P.  M.  G.  O.,  1890. 

368.  A  soldier  who  is  still  in  receipt  of  his  pay  and  rations  is  not  entitled  to 
travel  pay. — Paragraph  2169,  2d  Compt.,  ed.  1869. 

369.  Acting  hospital  stewards,  discharged  as  of  that  grade,  will  receive  travel 
pay  appropriate  to  that  grade,  and  not,  as  heretofore,  the  travel  pay  of  a  private. — 
Decision  Sec.  War,  May  15,  1893;  Circular  No.  158,  P.  M.  G.  0. 

370.  Paragraph  1462,  volume  3,  Second  Comptroller,  does  not  set  aside  the  old 
rule  given  in  paragraph  2177,  edition  1869.     Fractions  of  a  day,  as  heretofore,  will 
not  be  considered.— 2d  Compt.,  Dec.  15, 1893. 

371.  A  soldier  discharged  while  in  the  hands  of  the  civil  authorities,  and  under 
sentence  of  imprisonment,  is  not  entitled  to  traveling  allowances. — Paragraph  2165, 
2d  Compt.,  ed  1869. 

372.  A  soldier  discharged  at  his  own  request  is  not  entitled  to  traveling  allow- 
ances, except  after  twenty  years'  faithful  service. — Paragraph  864,  vol.  2, 2d.  Compt. 

373.  In  case  of  discontinuance  of  an  arsenal  when  the  enlisted  men  of  the  ord- 
nance detachment  are  given  the  option  of  discharge  or  transfer  to  another  arsenal, 
the  men  who  desire  it  are  discharged  by  way  of  favor,  without  travel  pay. — Circular 
No.2,A.G.O.,188S. 

374.  Travel  allowances  will  be  withheld  from  soldiers  discharged  by  reason  of 
disability  caused  by  their  misconduct,  when  the  discharge  is  ordered  by  the  Secre- 
tary of  War.— Act  March  16, 1896. 

19653 3 


34          ARMY  PAYMASTER'S  MANUAL. 

375.  A  soldier  discharged  on  account  of  intemperance  and  general  worthlessness 
is  held  to  be  lawfully  discharged  by  way  of  punishment  for  an  offense,  within  the 
meaning  of  the  laws  relating  to  travel  allowances.—  Paragraph  1449,  vol.3,2d  Compt. 

REPORTER. 

376.  The  employment  of  a  stenographic  reporter,  under  section  1203,  Revised 
Statutes,  is  authorized  for  general  courts  only,  and  in  cases  where  the  convening 
authority  considers  it  necessary.     The  convening  authority  may  also,  when  neces- 
sary, authorize  the  detail  of  an  enlisted  man  to  assist  the  judge-advocate  of  a  general 
court  in  preparing  the  record. — A.'R.,  958. 

377.  When  a  reporter  is  employed  under  section  1203,  Revised  Statutes,  he  will 
be  paid  not  to  exceed  $10  per  day  during  the  whole  period  of  absence  from  his  resi- 
dence, traveling  or  on  duty,  which  shall  be  in  full  for  taking  and  transcribing  all 
notes,  making  such  number  of  copies,  to  be  made  at  one  writing,  as  the  judge-advocate 
may  require,  and,  unless  otherwise  specially  ordered  by  the  Secretary  of  War,  in  full 
for  all  services  rendered  and  expenses  incurred  by  the  reporter.     In  special  cases, 
when  authorized  by  the  Secretary  of  War,  stenographic  reporters  may  be  employed 
at  rates  not  exceeding  25  cents  per  folio  (100  words)  for  taking  and  transcribing  the 
notes  in  shorthand,  or  10  cents  per  folio  for  other  notes,  exhibits,  and  appendices. 
Reporters  will  be  paid  by  the  Pay  Department  on  the  certificate  of  the  judge-advo- 
cate.— A.  R.,  959. 

378.  No  person  in  the  military  or  civil  service  of  the  Government  can  lawfully 
receive   extra  compensation  for  clerical  duties  performed  for  a  military  court. — 
A.  E.,960. 

379.  Interpreters  to  courts-martial  are  paid  by  the  Pay  Department  upon  the 
certificate  of  the  judge-advocate  that  they  were  employed  by  order  of  the  court. 
They  will  be  allowed  the  pay  and  allowances  of  civilian  witnesses. — A.  R.,  961. 

STOPPAGES  AND   FORFEITURES. 

380.  Authorized  stoppages  will  be  entered  on  the  rolls  and  paid  in  the  following 
order: 

1.  Reimbursements  to  the  United  States  for  the  loss  or  damage  to  arms,  equipment, 
or  other  public  property,  the  nature  of  which  will  be  clearly  stated,  extra  issues  of 
clothing,  transportation,  subsistence,  expense  of  apprehending  deserters. 

2.  Reimbursements  to  individuals  (as  the  paymaster,  for  instance). 

3.  Forfeitures  for  desertion  and  fines  by  sentence  of  court-martial. — A.  R.,  1390. 

381.  Every  officer  who  refunds  money  to  the  Government  by  payment  t«  an  army 
paymaster  will  be  furnished  receipts  in  duplicate  by  the  latter  for  the  amount  paid, 
and  will  forthwith  forward  one  of  the  receipts,  with  a  letter  of  transmif.tal  showing 
his  address,  to  the  Paymaster-General.     Any  such  receipt  hereafter  forwarded  to  the 
Paymaster-General's  Office  by  a  paymaster  will  be  returned  to  him. — ft.  0.  ^Vo  24, 
A.  G-.  O.,  1882. 

382.  Paymasters  will  notify  the  Paymaster-General  immediately,  by  letter,  of  all 
refundments  made  under  the  preceding  paragraph,  giving  the  name  of  the  officer 
and  the  voucher  on  account  of  which  refundment  is  made. — Circular  P.  M.  &.,  April 
10, 1882. 

383.  When  an  officer  has  been  overpaid,  or  is  indebted  to  the  United  States  for 
money  or  property,  or  has  failed  properlv  to  account  for  the  same,  the  chief  of  the 
bureau  concerned  will  promptly  notify  him  of  the  amount  of  his  indebtedness  or  of 
his  failure  to  account.     If,  after  such  notice,  he  does  not  refund  or  make  satisfactory 
explanation  or  take  proper  action  within  a  reasonable  time,  the  matter  will  be 
reported  to  the  Secretary  of  War. — A.  R.,  1S43. 

384.  On  the  order  of  the  Secretary  of  War  stoppages  may  be  made  against  the 
pay  of  officers  for  overpayments,  illegal  disbursements,  or  loss  through  fraud  or 
neglect  of  the  public  funds,  and  for  deficiencies  in,  loss  of,  or  damage  to  military 
supplies,  unless  proof  be  furnished  that  the  deficiency,  loss,  or  damage  was  not 
occasioned  by  any  fault  on  their  part. — A.  R.,  1344. 

385.  The  notice  of  stoppage  of  officers'  pay  will  be  prepared  in  the  form  of  a 
monthly  circular  to  paymasters,  advising  them  of  stoppages  outstanding  at  its  date. 
This  circular  will  be  submitted  to  the  Secretary  of  War  for  his  approval  prior  to  its 
publication.    When  an  officer's  name  is  borne  thereon,  no  payment  of  salary  will  be 
made  to  him  which  is  not  in  accordance  with  the  stoppage  entry  made  against  his 
name. — A.  R.,  1345. 

386.  Every  officer  who  is  dropped  by  the  President  from  the  rolls  of  the  Army 
for  absence  from  duty  three  months  without  leave  shall  forfeit  all  pay  due  or  to 
become  due. — R.  &,  1266, 


ARMY  PAYMASTER'S  MANUAL.  35 

387.  When  an  officer  is  under  stoppage  of  pay  by  sentence  of  general  court-mar- 
tial or  otherwise,  or  is  suspended  from  rank  and  pay,  it  is  to  be  understood  as 
depriving  him  of  all  his  salary  and  increase  for  the  time. — P.  M.  G.  indst.  No.  7009, 
Aug.  8,  1870. 

388.  An  officer  suspended  from  rank  and  command  does  not  thereby  forfeit  pay. — 
Judge-Advocate-General,  Oct.  10,  1868,  and  2d  Compt.,  Oct  12,  1868. 

389.  Stoppages  against  soldiers  for  time  absent  without  leave  should  include 
the  clothing  allowance. — 2d  Compt.,  vol.  28,  p.  283;  Digest,  paragraph  498,  p.  69. 

390.  If  stoppage  of  clothing  allowance  for  time  absent  without  leave  is  uni- 
formly made  on  company  books  by  officers  of  the  Army  against  the  enlisted  men  of 
their  companies     *          *    and  the  clothing  accounts  are  settled  by  balance  after 
such  deduction,  no  stoppage  should  be  made  by  paymasters,  the  object,  of  course, 
being  to  have  the  stoppage  made  once,  and  but  once. — 2d  Compt.,  Feb.  13, 1868,  in 
circular  to  paymasters,  P.  M.  G.  0.,  Feb.  17, 1869. 

39 1 .  A  soldier  enlisting  while  a  deserter  and  afterwards  restored  to  duty  on  first 
enlistment  to  refund  all  pay,  etc.,  received  during  the  fraudulent  enlistment. — 2d 
Compt.,  May  24, 1866,  No.  3777,  E.  B. 

NOTE.— Unless  relieved  therefrom  by  order  of  the  Secretary  of  War  on  the  recommendation  of  his 
company  and  regimental  commanders. 

392.  The  additional  pay  per  month  allowed  enlisted  men  of  the  Army  for  re- 
enlistment  by  section  2.  act  August  4, 1854,  is  stopped  when  they  are  under  stoppage 
of  pay  by  sentence  of  court-martial.— P.  M.  G.,  in  E.  B.  5069,  May,  25, 1868. 

NOTE.— All  additional  pay  is  included  in  stoppage. 

393.  Under  the  Rules  and  Articles  of  War  it  is  made  the  duty  of  commanding 
officers  to  see  reparation  made  to  the  party  or  parties  injured  from  the  pay  of  sol- 
diers who  are  guilty  of  abuses  or  disorders  committed  against  citizens.     Upon  proper 
representation  by  any  citizen  of  wanton  injury  to  his  person  or  property,  accom- 
panied by  satisfactory  proof,  the  commanding  officer  of  the  troops  will  cause  the 
damage  to  be  assessed  by  a  board  of  officers,  the  amounts  stopped  against  the  pay 
of  the  offenders,  and  reparation  made  to  the  injured  party.    This  proceeding  will 
be  independent  of  any  trial  or  sentence  by  court-martial  for  the  criminal  offense. — 
54th  Article  of  War. 

NOTE.— To  avoid  delay  and  cost  to  parties  injured,  paymasters  may  turn  over  to  them  the  amounts 
collected  in  their  favor,  taking  receipt  therefor  at  the  foot  of  the  roll,  deducting  the  amount  so  turned 
over  from  the  footing  of  the  stoppage  column  and  carrying  the  balance  only  of  the  stoppages  to  army 
paymasters'  collections. 

394.  A  paymaster  who  erroneously  overpays  a  soldier  who  afterwards  deserts 
before  the  amount  overpaid  can  be  collected  from  his  pay  will  be  entitled  to  a  credit 
in  the  settlement  of  his  accounts  before  the  pay  which  the  soldier  forfeited  by  deser- 
tion is  turned  over  to  the  Soldiers'  Home. — Paragraph  1319,  vol.  S,  Comp.  Digest. 

395.  No  liability  of  the  payer  of  a  check  operates  to  relieve  the  drawer  from  the 
obligation  of  determining  the  identity  of  the  payee  to  whom  he  issues  a  check. — 
P.  M.  G.,  L.  B.,  July  2, 1869. 

396.  No  trustee  process,  garnishment,  injunction,  or  attachment  can  be  recog- 
nized by  the  officers  of  the  Government  in  respect  of  moneys  due  creditors  of  the 
United  States.— 2d  Comp.,  Dec.  15, 1866,  in  letter  to  P.  M.  G.  dated  Apr.  25, 1S67. 

397.  The  proper  authorities  have  the  undoubted  right  to  stop  from  the  pay 
earned  by  a  soldier  in  a  new  enlistment  such  sums  as  may  be  necessary  to  reimburse 
the  United  States  for  his  indebtedness  in  a  prior  enlistment.     This  is  a  well-settled 
doctrine  of  the  accounting  officers  of  the  Treasury. — P.  M.  G.,  in  indorsement  of  Feb. 
24, 1871,  B,  p.  85. 

398.  Articles  for  which  recruits  were  allowed  credit  with  traders  and  laundry- 
men  at  depots  are  now  furnished  by  the  Quartermaster's  and  Subsistence  Depart- 
ments under  A.  R.  1192, 1285, 128!>,  and  1290. 

399.  In  accordance  with  preceding  paragraph  no  further  payments  on  post  or 
depot  canteen  or  laundry  rolls  will  be  made  by  paymasters. — P.  M.  G.  0. 

400.  Stoppage  can  not  be  made  from  the  pay  of  a  soldier  to  reimburse  a  company 
fund.— Circular  No.  9,  A.  G.  O.,  1886. 

401.  The  nature  of  the  property  for  which  a  stoppage  is  made  to  reimburse  the 
United  States  must  be  clearly  stated  to  enable  the  collection  to  be  properly  disposed 
of.— Circular  No.  18,  A.  G.  0.,  1895. 

402.  When  a  sentence  of  confinement  or  forfeiture  is  in  excess  of  the  legal  limit, 
that  part  of  it  which  is  within  the  limit  is  legal  and  may  be  approved  and  carried 
into  execution. — A.  R.,  943. 

403.  Dues  to  a  company  tailor  or  shoemaker,  when  charged  on  the  rolls  and  col- 
lected, should  be  turned  over  to  the  party  to  whom  it  is  due,  taking  his  receipt  there- 
for at  the  foot  of  the  roll,  as  in  the  case  of  collections  on  account  of  damage  to 
private  parties. 


36  ARMY  PAYMASTER'S  MANUAL. 

CHARGES  ON  ROLLS  FOR  TRANSPORTATION  AND  SUBSISTENCE. 

404.  Whenever  charges  on  account  of  transportation  and  subsistence,  while  trav- 
eling, appear  on  pay  rolls,  the  number,  date,  and  source  of  the  order  directing  the 
same,  together  with  the  names  of  the  officers  furnishing  the  transportation  and  sub- 
sistence and  the  dates  thereof  and  the  points  of  travel   involved,  must  in  every 
instance  be  indicated  in  the  column  of  "Remarks"  in  the  following  or  similar  man- 
ner: Due  United  States,  transportation,  Boston,  Mass.,  to  Omaha,  Nebr.,  furnished 
by  Capt.  Doe,  A.  Q.  M.,  April  1,  1892,  on  S.  O.  36,  Department  of  the  East,  March  29, 
1892,  $26.78;  also  commutation  of  rations  furnished  by  Capt.  Roe,  A.  C.  S.,  for  three 
days  (from  April  1,  inclusive),  $4.50. — Decision,  W.  D.,  Nov.  21,  1892;  41069,  A.  G.  O., 
1892  ;  Circular  No.  15,  paragraph  3,  A.  G.  0.,  1892. 

405.  The  basis  of  all  charges  entered  against  enlisted  men  under  the  head  of  sub- 
sistence on  muster  and  pay  rolls  will  be  shown  in  concise  notations  in  the  column  of 
remarks.    If  the  amount  stopped  is  on  account  of  sales  on  credit  under  A.  R.,  1285 
and  1289,  the  notation  will  be  "  Credit  sales,  Subsistence  Department;"  if  on  account 
of  refundment  of  commutation,  the  notation  will  be  "Refundment  of  commutation, 
Subsistence  Army,  189- ; "  if  on  account  of  difference  in  cost  of  rations  issued,  the 
notation  will  be  "Increased  cost  of  rations   Subsistence  Army,  189-,"  giving  such 
year  of  appropriation  in  each  case  as  the  subsistence  officer,  who  requests  the  nota- 
tion to  be  made,  shall  indicate,     If  the  charge  consists  of  two  or  more  stoppages, 
the  amount  of  each  must  be  separately  shown.    Commissaries  who  may  request 
stoppages  to  be  made,  will  furnish  company  commanders  with  full  statements  of  the 
facts  connected  with  the  stoppages,  and  will  give  them  the  proper  notations  to  be 
made  in  the  column  of  remarks.    Paymasters  in  making  transfers  to  disbursing 
commissaries  under  A.  R.,  1290,  will  include  in  the  invoice  (Form  No.  3,  Subsistence 
Department)  not  only  the  collections  on  account  of  credit  sales,  but  all  other  col- 
lections which  are  to  be  credited  to  the  appropriation  "Subsistence  of  the  Army" 
which  is  available  for  the  fiscal  year  current  at  the  time  the  transfer  is  made,  observ- 
ing with  particularity  the  directions  printed  in  the  headings  of  the  invoice,  which 
require  that  a  collection  other  than  credit  sales  shall  be  entered  in  the  name  of  the 
individual  from  whom  the  collection  was  made,  giving  the  notation  which  appears 
on  the  pay  rolls.    They  will  deposit  to  the  credit  of  the  Treasurer  of  the  United 
States — i.  e.,  take  up  on  abstract  of  collections — all  collections  which  pertain  to  an 
appropriation  "  Subsistence  of  the  Army"  for  a  fiscal  year  which  has  expired. — Order 
Sec.  War,  Dec.  23,  1895;  29696,  A.  G.  0.,  1895;  Circular  No.  1,  paragraph  2,  A.  G.  0., 
1896. 

406.  The  order  promulgating  the  proceedings  of  a  court  and  the  action  of  the 
reviewing  authority  will,  when  practicable,  be  of  the  same  date.    When  this  is  not 
practicable,  the  order  will  give  the  date  of  the  action  of  the  reviewing  authority  as 
the  date  of  the  beginning  of  the  sentence.    This  does  not  apply  to  sentences  of  for- 
feitures of  all  pay  and  allowances.    A  soldier  awaiting  the  result  of  trial  will  not 
be  paid  before  the  result  is  known. — A.  R,,  945. 

407.  A  sentence  to  confinement,  with  or  without  forfeiture  of  pay,  can  not  become 
operative  prior  to  date  of  confirmation. — A.  E.,  947. 

408.  When  soldiers  awaiting  result  of  trial  or  undergoing  sentences  commit 
offenses  for  which  they  are  tried,  the  second  sentence  will  be  executed  upon  the 
expiration  of  the  first.— A.  E.,  948. 

409.  When  a  sentence  imposes  forfeiture  of  pay,  or  a  stated  portion  thereof  for  a 
certain  number  of  months,  it  stops  for  each  of  those  months  the  amount  stated. 
Thus  "  ten  dollars  of  monthly  pay  for  one  year  "  would  be  a  stoppage  of  $120.    When 
the  sentence  is  silent  as  to  date  of  commencement  of  forfeiture  of  pay,  the  forfeiture 
will  begin  at  the  date  of  promulgation  of  the  sentence  in  orders,  and  will  not  apply 
to  pay  which  accrued  previous  to  that  date. — A.  E.,  951. 

410.  An  order  remitting  forfeiture  of  pay  operates  only  on  the  pay  to  become  due 
subsequent  to  the  date  of  the  order. — A.  E.,  952. 

411.  Notwithstanding  a  sentence  contemplates  payment  of  a  stated  sum  to  a 
soldier  on  his  release  from  confinement,  it  can  not  be  paid  unless  there  is  a  sufficient 
balance  to  his  credit  after  all  authorized  stoppages  are  deducted. — A.  E.}  953. 

412.  The  time  at  which  a  dishonorable  discharge  is  to  take  effect,  as  fixed  by  a 
sentence,  can  not  be  postponed  by  the  reviewing  officer. —  A.  E.,  950. 

413.  When  a  sentence  of  confinement  or  forfeiture  is  in  excess  of  the  legal  limit, 
the  part  within  the  limit  is  legal  and  may  be  executed. — A.  R.,  943. 

414.  When  Congress  grants  a  gratuity,  neither  a  court-martial  nor  any  other  court 
has  a  right  to  direct  a  stoppage  against  ifc.— 2d  Compt.,  v.  19,  p.  154;  see  Digest,  para- 
graph 1317,  p.  177. 

VETERINARY  SURGEONS. 

415.  Veterinary  surgeons  will  be  paid  for  monthly  periods  on  the  blank  forms 
used  for  officers'  pay  accounts  (Form  No.  3)  and  on  the  certificate  of  the  command- 


ARMY  PAYMASTER'S  MANUAL.  37 

ing  officer  of  the  regiment  or  detachment,  in  each  case  certifying  thereon  as  follows : 
"This  account  is  correct  and  just,  and  covered  by  appointment  from  the  Secretary 
of  War  in  force  for  the  time."— Sec.  of  War  to  P.  M.  G.,  June  1,  1880. 

416.  One  at  $75  per  month  to  each  of  the  cavalry  regiments  from  the  First  to  the 
Sixth,  inclusive;  two,  one  at  $75  and  one  at  $100  per  month,  to  the  Seventh,  Eighth, 
Ninth,  and  Tenth  Regiments.— R.  S.,  1102. 

41  "7.  A  veterinary  surgeon  while  on  leave  is  entitled  to  full  pay,  unless  the 
leave  has  been  granted  on  condition  that  it  should  be  without  pay,  or  with  less 
than  the  full  amount  of  pay. — Decision  2d  Compt.,  May  25,  1880,  concurred  in  by  Sec. 
of  War. 

418.  Being  neither  military  officers  nor  enlisted  men,  they  are  not  entitled  to 
travel  pay  on  discharge. — Paragraph  2087,  2d  Compt.,  ed.  1869. 

419.  They  will  be  borne  on  the  rolls  of  the  field  and  staff;  name,  date  of  com- 
mencement of  service  and  grade  being  stated.    The  senior  in  date  of  appointment 
will  in  all   cases   be  entitled   to  the   higher   grade.— Adjutant -General,  B.  1159, 
P.  M.  G.  0.,  1874. 

WITNESSES. 

4  2O.  Civilians  in  the  employ  of  the  Government  when  traveling  upon  summons 
as  witnesses  before  military  courts  are  entitled  to  transportation  in  kind  from  their 
place  of  residence  to  the  place  where  the  court  is  in  session  and  return.  If  no  trans- 
portation be  furnished,  they  are  entitled  to  reimbursement  of  the  cost  of  travel 
actually  performed  by  the  shortest  usually  traveled  route,  including  transfers  to 
and  from  railway  stations,  at  rates  not  exceeding  50  cents  for  each  transfer  and 
the  cost  of  a  double  berth  in  a  sleeping  car  or  steamer  when  an  extra  charge  is  made 
therefor.  They  are  also  entitled  to  reimbursement  of  the  actual  cost  of  meals  and 
rooms  at  a  rate  not  exceeding  $3  per  day  for  each  day  actually  and  unavoidably 
consumed  in  travel  or  in  attendance  upon  the  court  under  the  order  or  summons. 
No  allowance  will  be  made  to  them  when  attendance  upon  court  does  not  require 
them  to  leave  their  stations.— A.  R.,  962. 

421  A  civilian  not  in  Government  employ  duly  summoned  to  appear  as  a  witness 
before  a  military  court  will  receive  $1.50  for  each  day  actually  and  unavoidably  con- 
sumed in  travel  or  in  attendance  upon  the  court  under  the  summons,  and  5  cents  a 
mile  for  going  from  his  place  of  residence  to  the  place  of  trial  or  hearing,  and  5  cents 
a  mile  for  returning.  Civilian  witnesses  will  be  paid  by  the  Pay  Department. — 
A.  R.,  963. 

422.  The  charges  for  return  journeys  of  witnesses  will  be  made  upon  the  basis  of 
the  actual  charges  allowed  for  travel  to  the  court,  and  the  entire  account  thus  com- 
pleted will  be  paid  upon  discharge  from  attendance,  without  waiting  for  completion 
of  return  travel.—^.  R.,  964. 

423.  The  items  of  expenditure  authorized  in  paragraphs  962  and  963  will  be  set 
forth  in  detail,  and  made  a  part  of  each  voucher  for  reimbursement.     No  other  items 
will  be  allowed.    The  correctness  of  the  items  will  be  attested  by  the  affidavit  of  the 
witness,  to  be  made  when  practicable  before  the  judge-advocate,  and  the  voucher 
will  be  accompanied  by  the  original  summons,  or  a  duly  certified  copy  thereof.    The 
certificate  of  the  judge-advocate  will  be  evidence  of  the  fact  and  period  of  attend- 
ance, and  will  be  made  upon  the  voucher. — A.  R.,  965. 

42  I.  Compensation  to  civilians  in  or  out  of  Government  employ  for  attendance 
upon  civil  courts  is  payable  by  the  civil  authorities. — A.  R.,  966. 

425.  Laborers,  teamsters,  and  employees  of  similar  character  traveling  under 
competent  orders  will  be  entitled  to  such  actual  and  necessary  expenses  of  travel 
and  subsistence  as  may  be  authorized  by  the  chief  of  bureau  which  pays  the  accounts. 
Those  in  receipt  of  a  ration  under  paragraph  1252  will  not  be  allowed  commutation 
therefor.     If  it  be  impracticable  for  them  to  carry  rations  in  kind,  rations  will  not 
be  drawn  for  the  period  during  which  they  are  traveling. — A.  R.,  731. 

426.  A  witness  whose  deposition  is  required  to  be  taken  before  an  officer  (either 
within  or  without  the  United  States)  to  be  used  in  evidence  before  a  court-martial, 
in  conformity  with  law,  is  entitled  to  be  paid  the  fees  and  expenses  authorized  by 
the  Regulations  to  be  paid  to   witnesses  before  courts-martial. — Circular  No.  9, 
A.  G.  O.,  1883. 

427.  The  cost  of  depositions  under  A.R.,649,  is  payable  by  the  Quartermaster's 
Department,  as  has  been  the  practice  heretofore  under  A.  R.,  771,  of  1889,  as  amended 
by  G.  O.  20,  1894.— Decision  of  Secretary  of  War,  January  11,  1896. 

4'i8.  The  proper  officers  to  administer  oaths  in  the  administration  of  the  affairs 
of  the  Army  (except  when  otherwise  specially  provided)  are  judge-advocates  of 
departments,  judge-advocates  of  courts-martial,  and  trial  officers  of  summary  courts. 
When  none  of  these  are  within  reach  and  available,  recourse  must  be  had  to  a  notary 
public  or  other  civil  officer  competent  to  administer  oaths  for  general  purposes. — 
A.  R.,683. 

429.  A  civilian  witness  who  attends  a  court-martial  in  obedience  to  a  summons, 


38 


ARMY  PAYMASTER'S  MANUAL. 


but  who  declines  to  testify,  is  entitled  to  his  fees  and  expenses.  The  law  makes 
provision  for  compelling  him  to  attend,  but  makes  no  provision  for  compelling  him 
to  testify.— Circular  No.  1,  A.  G.  0.,  1886. 

430.  In  the  matter  of  the  payment  of  witness  fees  to  civilian  witnesses  before 
summary  courts,  paymasters  are  informed  that  such-witnesses  have  the  same  status 
as  to  fees  and  travel  allowances  as  have  witnesses  before  regularly  constituted 
courts-martial,  and  the  certificate  of  the  officer  constituting  a  summary  court  will 
be  accepted  in  lieu  of  that  of  a  judge-advocate,  as  a  proper  authentication  of  the 
witness  account,  and  payment  will  be  made  in  accordance  with  the  provisions  of 
paragraphs  1050  and  1051,  A.  R.— Circular  No.  163,  P.  M.  G.  0. 

VOLUNTEERS. 

431.  In  all  matters  relating  to  the  pay  and  allowances  of  officers  and  soldiers  of 
the  Army  of  the  United  States  the  same  rules  and  regulations  shall  apply  to  the 
Regular  Army  and  to  volunteer  forces  mustered  into  the  service  of  the  United  States 
for  a  limited  period. — Sec.  1292,  R.  S. 

Table  of  pay  allowed  by  law  to  officers  of  the  Army. 
PAY  OF  OFFICERS  IN  ACTIVE  SERVICE.* 


Grade. 

Pay  of  grade. 

Monthly  pay. 

Yearly. 

Monthly. 

After 
5  years' 
service. 

After 
10  years' 
service. 

After 
15  years' 
service. 

After 
20  years' 
service. 

Lieutenant-General  

$11,  000 
7,500 
5,500 
3,500 
3,000 
2,500 
2,000 
1,800 
1,800 
1,800 
1,600 
1,500 
1,500 
1,400 
1,500 

$916.  67 
625.  00 
458.  33 
291.  67 
250.  00 
208.  33 
166.  67 
150.  00 
150.  00 
150.  00 
133.  33 
125.  00 
125.  00 
116.  67 
125.  00 

Wperct. 

iOperct. 

SOperct. 

40perct. 

Brigadier-General  .". 

Colonel 

$320.  83 
275.  00 
229.  17 
183.  33 
165.  00 
165.  00 
165.  00 
146.  67 
137.  50 
137.  50 
128.  33 
137.  50 

$350.  00 
300.  00 
250.  00 
200.  00 
180.  00 
180.  00 
180.  00 
160.  00 
150.  00 
150.  00 
140.  00 
150.  00 

t$375.  00 
325.  00 
270.  83 
216.  67 
195.  00 
195.  00 
195.  00 
173.  33 
162.  50 
162.  50 
151.  67 
162.  50 

$375.  00 
+333.  33 
291.  67 
233.  33 
210.00 
210.  00 
210.  00 
186.  67 
175.00 
175.  00 
163.33 
175.  00 

Lieutenant-Colonel   .....          ..     ...... 

Major 

Captain  mounted         .  .          ...        ... 

Regimental  Adjutant 

First  Lieutenant  mounted 

Second  Lieutenant  mounted 

Second  Lieutenant,  not  mounted  ....... 

Chaplain            .... 

*For  law  establishing  the  present  rates  of  pay  see  sections  1261, 1262, 1263,  and  1274,  R.  S. 

tThe  maximum  pay  of  a  colonel  is  by  law  $4,500  per  annum.     (Sec.  1267,  R.  S.) 

JThe  maximum  pay  of  a  lieutenant-colonel  is  by  law  $4,000  per  annum.    (Sec.  1267,  R.  S.) 

PAY  OF  RETIRED  OFFICERS.* 


Lieutenant-General           . 

$8,  250 

$687  50 

5  625 

468  75 

Brigadier-General          .                     

4  125 

343  75 

2  625 

218  75 

$240  62 

$262  50 

$281  25 

$281  25 

2  250 

187  50 

206  25 

225.  00 

243.  75 

250.  00 

Major  

1,875 

156.  25 

171.  87 

187.  50 

203.  12 

218.  75 

1  500 

125  00 

137.  50 

150.  00 

162.  50 

175.  00 

Captain,  not  mounted                    

1,350 

112.  50 

123.  75 

135.  00 

146.  25 

157.  50 

1  200 

100  00 

110.00 

120.00 

130.  00 

140.  00 

First  Lieutenant,  not  mounted 

1,125 

93.75 

103.  12 

112.  50 

121.  87 

131.25 

1  125 

93  75 

103.  12 

112.  50 

121.87 

131.25 

Second  Lieutenant  not  mounted  

1,050 

87.50 

96.25 

105.  00 

113.  75 

122.  50 

Chaplain                                  .  .  . 

1  350 

112  50 

123.  75 

135.  00 

146.  25 

157.  50 

*  For  law  establishing  the  present  rates  of  pay,  see  sees.  1261, 1262,  1263,  and  1274,  B.  S. 

NOTES. 

1.  An  aid  to  a  major-general  is  allowed  $200  per  year  in  addition  to  the  pay  of  his 
rank,  not  to  be  included  in  computing  the  service  increase. — [Act  July  15,  1870, 
sec.  24.~]     Sec.  1261,  R.  S. 

2.  An  aid  to  a  brigadier-general  is  allowed  $150  per  year  in  addition  to  the  pay  of 
his  rank,  not  to  be  included  in  computing  the  service  increase. — [Act  July  15,  1870, 
sec.  24.]     Sec.  1261,  R.  S. 

3.  An  acting  commissary  of  subsistence  is  allowed  $100  per  year  in  addition  to  the 


ARMY  PAYMASTER'S  MANUAL. 


39 


pay  of  his  rank,  not  to  be  included  in  computing  the  service  increase. — [Act  July  13, 
1870,  sec.  24. ~]     Sec.  1261,  R.  S. 

4.  Assistant  surgeons  are  entitled  to  pay  of  captain  after  five  years'  service  [Act 
June  23, 1874,  sec.  4~],  service  to  be  reckoned  from  date  of  acceptance  of  appointment 
or  commission. — [Decision  of  Second  Comptroller,  September  26, 1884.'] 

5.  Retired  officers  receive  75  per  cent  of  pay  (salary  and  increase)  of  their  rank. — 
[ Act  July  15, 1870,  sec.  24.~]     Sec.  1274,  R.  S. 

6.  A  retired  chaplain  receives  75  per  cent  of  the  pay  (salary  and  increase)  of  his 
rank  (captain,  not  mounted).     Sec.  1122,  R.  S. 

7.  The  officer  in  charge  of  the  public  buildings  and  grounds  (Washington)  has, 
while  so  serving,  the  rank,  pay,  and  emoluments  of  a  colonel. — [Act  March  3,  1873, 
sec.  I.'] 

8.  For  additional  pay  as  mounted  officers  see  A.  R.,  1301, 1895. 

9.  Officers  of  the  line  detailed  by  the  Secretary  of  War  as  assistant  inspectors- 
general  have  allowances  of  cavalry  officers  of  their  respective  grades. — [Act  June 
23, 1874.'] 

10.  The  principal  assistant  in  the  Ordnance  Bureau  of  the  War  Department  shall 
receive  a  compensation,  including  pay  and  emoluments,  not  exceeding  that  of  a 
major  of  ordnance. — [Act  February  27, 1877.] 

11.  An  acting  judge- advocate,  detailed  by  the  Secretary  of  War,  is  entitled  to  the 
pay  and  allowances  of  captain  of  cavalry. — [Act  July  5,  1884.] 

12.  Retired  officers  detailed  for  duty  at  colleges  under  the  act  of  November  3, 
1893,  entitled  to  full  pay.    Those  detailed  under  other  laws  not  entitled. — [Act 
August  6,  1894."] 

REMARKS. 

Mileage,  at  the  rate  of  4  cents  per  mile,  over  shortest  usually  traveled  routes  and, 
in  addition  thereto,  transportation  in  kind  furnished  by  the  Quartermaster's  Depart- 
ment. 

Commutation  of  quarters  to  be  paid  by  Pay  Department,  $12  per  month  per  room. — 
[Act  June  23,  1879.] 

The  sums  hereinbefore  allowed  shall  be  paid  in  monthly  payments  by  the  pay- 
master.— [Sec.  1268,  R.  S.] 

Vouchers  in  payment  of  an  officer's  salary  must  cover  his  whole  compensation 
(full  or  half  pay,  according  to  status)  for  a  period  of  one  or  more  calendar  months. 

Pay  of  officers,  cadets,  chaplain,  sword  master,  and  teacher  of  music  at  the  Military 

Academy. 


Grade. 

Grade  or  assimilated 
pay  of— 

Yearly 
pay. 

Acts  of  Congress  establishing 
present  rates  of  pay. 

Colonel 

! 

W> 

a 
1 

& 

1 

1,500 
540 

}  June  12,  1858,  sec.  1  ;  July  15, 
}     1870,  sec.  24.     [Sec.  1334, 
j      E.S.I 
Mar.  3,  1851,  sec.  1  :  July  15, 
1870,   sec.  24.     [Sec.  1335, 

T>      g   -I 

Aug.  7,  1876;  Mar.  31,  1884. 

}  July  15,  1870,  sec.  24. 

July  15,  1870,  sees.  13  and 
24;  Feb.  28,    1873.    FSec. 
1336,    E.    S.]      June   23, 
1879,  sec.  4. 

Mar.  1,  1893. 

Apr.  29,  1812,  sec.  2;  July  15, 
1870,  sec.  24.     [Sec.  1337, 
E.  S.] 

Feb.  28,  1873.    [Sec.  1336,  E. 
S.] 

Mar.  6,  1896. 
Feb.  16,  1857,  sec.  2.     [Sec. 
1338,  E.  S.I 
June  30,  1882. 
Mar.  3,  1877. 

Lieutenant-colonel.  .  .  . 
Regimental  adjutant.. 

Captain   of    infantry 
and  $7uO  additional. 

Adjutant                       

Treasurer,  quartermaster,  and  com- 
missary of  cadets. 

Professor,  of  more  than  ten  years' 
service  at  the  Academy. 
Professor,  of  less  than  ten  years'  serv- 
ice. 
Associate  professor  of  mathematics, 
of  more  than  ten  years'  service  at 
the  Academy. 
Associate  professor  of  mathematics, 
of  less  than  ten  years'  service. 
Assistant  professor 

Colonel 

Lieutenant-colonel  
Major  

Captain,  mounted  
..  do  

Senior  assistant  instructor  of  tactics. 
Assistant  instructor  of  tactics,  com- 
manding a  company  of  cadets. 
Acting  assistant  professor 

do  
do  

His  grade  in  the  Army  . 
do  
Major    

Acting  assistant  instructor  of  tactics. 
Instructors  of  ordnance  and  science 
of  gunnery  and  of  practical  engi- 
neering. 

Captain,  mounted  .... 

Sword  master.     ............  .. 

Cadet  

Teacher  of  music  

$1  180  per  annum    .... 

40          ARMY  PAYMASTER'S  MANUAL. 

Table  of  monthly  pay  of  enlisted  men  of  the  United  States  Army. 

(Sees.  1102, 1277,  and  1280  to  1284  R.  S. ;  acts  of  June  16, 1890,  February  27,  1893,  August  1, 1894,  August 
6, 1894,  March  16, 1896,  April  26,  and  May  18,  1898. ) 

FIRST  FIVE  YEARS  CONTINUOUS  SERVICE. 


Year  in  each  enlistment  of  five  years  .*....................*.........< 

1st 
year. 

2d 
year. 

3d 
year. 

4th 
year. 

5th 
year. 

1st 
year. 

2d 
year. 

3d 
year. 

1st 
year. 

2d 
year. 

1st 
year. 

2d 
year. 

3d 
year. 

4th 
year. 

5th 
year. 

BANK  AND  SERVICE. 

COMPANY. 

$13 
14 

)» 
1- 

17 
20 
25 
34 
45 

)- 

60 

}  * 

36 
45 

}„ 

45 
25 
18 

$13 
14 
15 

18 

17 
20 
25 
34 
45 

22 

60 
23 

36 
45 

34 

45 
25 
18 

$14 
15 
16 

19 

18 
21 
26 
35 
46 

23 

61 
24 
37 

$15 
16 
17 

20 

19 
22 
27 
36 
47 

24 

62 
25 
38 

<*) 

$16 
17 
18 

21 

20 
23 
28 
37 
48 

25 

63 
26 
39 

Private  (Second'class)  Engineers  and  Orndance 

Musician  —  Engineers,  Artillery,  and  Infantry  

"Wagoner  —  Artillery,  Cavalry,  and  Infantry  

Artificer    Artillery  and  Infantry 

Corporal  —  Artillery,  Cavalry,  and  Infantry  

Blacksmith  and  Farrier    Cavalry 

Saddler    Cavalry...  

Sergeant  Artillery  Cavalry  and  Infantry 

Veterinary  Sergeant  —  Light  Artillerv  ..  .     

Quartermaster-Sergeant  —  Cavalry,  L'ight  Artillery,  and  Infantry  
Private  —  (First  class)  Engineers  Ordnance  and  Signal  Corps 

First  Sergeant  —  Artillery,  Cavalry,  and  Infantry       .................. 

REGIMENT. 

Chief  Trumpeter    Cavalry 

Principal  Musician    Artillery  and  Infantry  ......                      

Chief  Musician    Artillery  Cavalry  and  Infantry             .             ..... 

Quartermaster-Sergeant  "Artillery  Cavalry  and  Infantry 

Hospital  Steward—  Volunteers  

POST. 

35 

46 
26 
19 

36 

47 
27 
20 

37 

48 
28 
21 

HOSPITAL  CORPS. 

Hospital  Steward                                                 .           ...            

Acting  Hospital  Steward  

Private                                                                        .... 

*  The  pay  of  a  man  who  has  ever  served  continuously  more  than  five  years  and  who  reenters  the 
service  more  than  three  months  after  discharge  commences  with  the  amount  stated  in  this  column. 


AKMY  PAYMASTER'S  MANUAL. 

SECOND  FIVE  YEARS  CONTINUOUS  SERVICE. a 


41 


$2  extra. 

1st 
year. 

2d 

3d 
year. 

4th 
year. 

5th 
year. 

year. 

3d 

year. 

1st 
year. 

2d 
year. 

3d 
fear. 

1st 
year. 

6th 
year. 

7th 
year. 

8th 
year. 

9th 
year. 

10th 
year. 

RANK  AND  SERVICE. 

COMPANY. 

.$18 
19 
>    20 

.    23 

22 
25 
30 
39 
60 

1" 

65 
}    28 
41 

}3, 

50 
30 
23 

$18 
19 
20 

23 

22 
25 
30 
39 
50 

27 

65 
28 
41 

39 

50 
30 
23 

$18 
19 
20 

23 

22 
25 
30 
39 
50 

27 

65 
28 
41 

39 

50 
30 
23 

$18 
19 
20 

23 

22 
25 
30 
39 
50 

27 

65 
28 
41 

39 

50 
30 
23 

$18 
19 
20 

23 

22 
25 
30 
39 
50 

27 

65 
28 
41 

39 

50 

30 
23 

Quartermaster-Sergeant—  Cavalry,  Light  ArtYllery,  and  infantry  

REGIMENT. 

POST. 

HOSPITAL  COBPS. 

Hospital  Steward                  .  .         .    .      .                .......      ....... 

Acting  Hospital  Steward      ...     .....  ..  .    ............................ 

Private......  

a  For  continuous  service  of  more  than  ten  years,  an  additional  $1  per  month  for  each  successive 
period  of  five  years. 

Pay  of  veterinary  surgeons,  hospital  matrons,  and  clerks  and  messengers  at  military  head- 
quarters.    [Act  August  16, 1894.'] 

Veterinary  Surgeon  *  (senior) per  month..  $100 

Veterinary  Surgeon  (junior) do 75 

Hospital  Matron do....  10 

Clerk,  Class  1 per  annum..  1,000 

Clerk, Class  2 do....  1,100 

Clerk,  Class  3 do....  1,200 

Messenger ; : per  month..  60 

*  Only  one  Veterinary  Surgeon,  at  $75  per  month,  allowed  each  of  the  cavalry  regiments,  from  the 
First  to  the  Sixth  Regiment,  inclusive ;  two,  one  at  $100  and  one  at  $75  per  montn,  allowed  each  of  the 
Seventh,  Eighth,  Ninth,  and  Tenth  Regiments ;  the  senior  in  date  of  appointment  entitled  to  the 
higher  grade. 

CLOTHING.— "Will  be  settled  six  months  after  the  date  of  enlistment,  and  thereafter  on  June  30  and 
December  31  of  each  year.  (A.  R.  1181,  1895.)  Balances  found  due  United  States  to  be  charged  sol- 
dier on  muster-rolls  of  those  dates.  Balances  due  soldier  to  be  carried  forward  on  company  books, 
credited  to  his  current  clothing  account;  any  balance  remaining  due  him  at  discharge  to  be  credited 
on  final  statements.— See.  1302,  R.  8. 

A  certificate  of  merit  entitles  a  soldier  to  $2  per  month  additional  pay,  commencing  on  the  date  of 
rendering  "distinguished  service"  and  continuing  through  all  subsequent  service  as  an  enlisted  man 
(Sections  1916  and  1285,  Revised  Statutes,  and  Act  of  February  9,  1891.)  The  Court  of  Claims  decided 
May  29,  1893,  that  the  Act  of  February  9,  1891,  is  retroactive  and  entitles  to  pay  from  date  of  the 
service,  not  merely  from  the  date  of  the  act. 


42  ARMY  PAYMASTER'S  MANUAL. 

Table  of  monthly  pay  and  allowances  to  enlisted  men  on  the  retired  list  United  States  Army. 


Bank. 

Re- 
enlisted 
pay. 

5  years' 
service. 

10  years' 
service. 

15  years' 
service. 

POST  NONCOMMISSIONED  STAFF. 

Post  Quartermaster-Sergeants  

Ordnance-Sergeants     ...     .......... 

>    $27  75 

$29  25 

$30  00 

$30  75 

OEDNANCE. 

Sergeants  .................. 

27  75 

29  25 

30  00 

30  75 

17  95 

18  75 

19  50 

20  25 

Privates  first  class 

15  00 

16  50 

17  25 

18  00 

Privates,  second  class  

12.00 

13.50 

14  25 

15  00 

ENGINEERS. 

Sergeant-  Maj  or 

Quartermaster-Sergeant  

|      29.  25 

30.75 

31.50 

32.25 

Sergeant 

27  75 

29  25 

30  00 

30  75 

Corporal  

17.25 

18.75 

19  50 

20  25 

12  00 

13  50 

14  25 

15  00 

Private,  first  class          ..     ...          .................... 

15  00 

16  50 

17  25 

18.00 

Private  second  class 

12  00 

13  50 

14.25 

15  00 

MILITARY  ACADEMY  BAND. 

Musicians  first-class              .                                      .... 

27  75 

29  25 

30  00 

30  75 

Musicians,  second-class  ......  

17.25 

18.75 

19.50 

20.25 

15  00 

16  50 

17  25 

18  00 

SIGNAL  CORPS. 

Sergeant  first-class  .....  .     ..        ....  ..................... 

36.00 

37.50 

38  25 

39  00 

27  75 

29  25 

30  00 

30  75 

Corporal     .                    ............            

17  25 

18.75 

19  50 

20.25 

Private  first-class 

15  00 

16  50 

17  25 

18  00 

Private  second-class             .      .                 .....      ......... 

12  00 

13  50 

14  25 

15.00 

HOSPITAL  CORPS. 

36.00 

37.50 

38.25 

39.00 

Privates                                     .     ...                           

15  75 

17  25 

18.00 

18.75 

CAVALRY,  ARTILLERY,  AND  INFANTRY. 

Chief  Musician           

47.25 

48  75 

49  50 

50.25 

Quartermaster-Sergeant       ..         ......  

I     19.  50 

21.00 

21.75 

22.50 

Chief  Trumpeter  Cavalry 

^ 

Principal  Musicians  Artillery  and  Infantry      ...     .  ....... 

>      18.  75 

20.25 

21.00 

21.75 

First  Sergeants        .....      .           ..          

21.00 

22.50 

23.25 

24.00 

15.75 

17.25 

18.00 

18.75 

Corporals                   .........       ...          ......     ......... 

13.50 

15.00 

15.75 

16.50 

) 

Musicians  Artillery  and  Infantry                     

>      12.  00 

13.50 

14.25 

15.00 

Privates 

c 

Blacksmith  and  Farrier  Saddler  Cavalry          

£      13.  50 

15.00 

15.75 

16.50 

Wagoner'               "      .  .        ....      .........    .............. 

12.75 

14.25 

15.00 

15.75 

ARMY  PAYMASTER'S  MANUAL. 


43 


Table  of  monthly  pay  and  allowances  to  enlisted  men  on  the  retired  list,  United  States 

Army — Continued. 


Bank. 

20  years' 
service. 

25  years' 
service. 

80  years' 
service. 

35  years' 
service. 

POST  NONCOMMISSIONED  STAFF. 

1    $31.50 

31.50 
21.00 
18.75 
15.75 

\      33.00 

31.50 
21.00 
15.75 
18.75 
15.75 

31.50 
21.00 
18.75 

39.75 

31.50 
21.00 
18.75 
15.75 

39.75 
19.50 

51.00 
\     23.  25 

1      22.  50 

24.75 
19.50 
17.25 

>      15.75 

•      17.  25 
16.50 

$32.25 

32.25 
21.75 
19.50 
16.50 

33.75 

32.25 
21.75 
16.50 
19.50 
16.50 

32.25 
21.75 
19.50 

40.50 
32.25 
21.75 
19.50 
16.50 

40.50 
20.25 

51.75 
24.00 

23.25 

25.50 
20.25 
18.00 

16.50 

18.00 
17.25 

$33.00 

33.00 
22.50 
20.25 
17.25 

34.50 

33.00 
22.50 
17.25 
20.25 
17.25 

33.00 
22.50 
20.25 

41.25 
33.00 
22.50 
20.25 
17.25 

41.25 

21.00 

52.50 
24.75 

24.00 

26.25 
21.00 
18.75 

17.25 

18.75 
18.00 

$33.75 

33.75 
23.25 
21.00 
18.00 

35.25 

33.75 
23.25 
18.00 
21.00 
18.00 

33.75 

23.25 
21.00 

42.00 
33.75 
23.25 
21.00 
18.00 

42.00 
21.75 

53.25 

25.50 

24.75 

27.00 
21.75 
19.50 

18.00 

19.50 
18.75 

Ordnance-Sergeants      .....      

OEDNANCE. 

Privates  second  class  ....................................... 

ENGINEERS. 

Sergeant...  

Corporal                   ..                               ... 

Musician  

Private  first  class                                                      . 

Private  second  class  ........................................ 

MILITARY  ACADEMY  BAND. 

Musicians,  first  class       .............  ....................... 

Musicians  third-class       ..  -                          .............. 

SIGNAL  COEPS. 

Sergeant,  first  class  ...  .......................... 

Sergeant 

Corporal  ........  ......        .... 

Private  first  class 

Private  second  class                     .        .     ........     ..     .... 

HOSPITAL  CORPS. 

Privates 

CAVALBY,  ARTILLERY,  AND  INFANTEY. 

Chief  Musician                                                              .  . 

Sergeant  Major  

guartermaster-Sergeant 

hief  Trumpeter,  Cavalry.  .........  ....          ............ 

Saddler  Sergeants,  Cavalry   ."   . 

Sergeants.        .....          ..        ..... 

Trumpeters  Cavalry 

Musicians,  Artillery  and  Infantry.  

Privates  ...                 . 

Blacksmith  and  Farrier,  Saddler,  Cavalry  

Artifir.fvra  Artillerv  and  Infantry 

General  Service  Clerks  and  Messengers  rank,  on  retirement,  as  follows :  Third-class  clerks  as  First 
Sergeants,  second-class  clerks  as  Sergeants,  first-class  clerks  as  Corporals,  messengers  as  privates.— 
G.  O.  54,  1886. 

NOTE  1. — Deduct  Soldiers'  Home  dues  at  regular  bimonthly  periods. 

NOTE  2.— Additional  pay  for  length  of  service  does  not  accrue  after  retirement. 

NOTE  3.— The  sum  of  $9.50  per  month  is  granted  in  lieu  of  the  allowance  for  subsistence  and  cloth- 
ing.- Act  March  16, 1896. 


44 


ARMY  PAYMASTER'S  MANUAL. 

Officers'  pay  tables. 


Second  Lieutenant,  not  mounted. 

First  Lieutenant,  not  mounted  ;  Second 
Lieutenant,  mounted;  Chaplain. 

Days. 

5  years' 
service. 

10  years' 
service. 

1  5  years' 
service. 

20  years' 
service. 

5  years' 
service. 

10  years' 
service. 

15  years' 
service. 

20  years' 
service. 

$116.  67 

$128.  33 

$140.  00 

$151.  67 

$163.  33 

$125.  00 

$137.  50 

$150.  00 

$162.  50 

$175.00 

1 

$3.89 

$4.28 

$4.67 

$5.06 

$5.44 

$4.17 

$4.58 

$5.00 

$5.42 

$5.83 

2 

7.78 

8.56 

9.33 

10.11 

10.89 

8.33 

9.17 

10.00 

10.83 

11.67 

8 

11.67 

12.83 

14.00 

15.17 

16.33 

12.50 

13.75 

15.00 

16.25 

17.50 

6 

15.56 

17.11 

18.67 

20.22 

21.78 

16.67 

18.33 

20.00 

21.67 

23.33 

5 

19.44 

21.39 

23.33 

25.28 

27.22 

20.83 

22.92 

25.00 

27.08 

29.17 

6 

23.33 

25.67 

28.00 

30.33 

32.67 

25.00 

27.50 

30.00 

32.50 

35.00 

7 

27.22 

29.94 

32.67 

35.39 

38.11 

29.17 

32.08 

35.00 

37.92 

40.83 

8 

31.11 

34.25 

37.33 

40.44 

43.56 

33.33 

36.67 

40.00 

43.33 

46.67 

9 

35.00 

38.50 

42.00 

45.50 

49.00 

37.50 

41.25 

45.00 

48.75 

52.50 

10 

38.89 

42.78 

46.67 

50.56 

54.44 

41.67 

45.83 

50.00 

54.17 

58.33 

11 

42.78 

47.06 

51.33 

55.61 

59.89 

45.83 

50.42 

55.00 

59.58 

64.17 

12 

46.67 

51.33 

56.00 

60.67 

65.33 

50.00 

55.00 

60.00 

65.00 

70.00 

13 

50.56 

55.61 

60.67 

65.72 

70.78 

54.17 

59.58 

65.00 

70.42 

75.83 

14 

54.44 

59.89 

65.33 

70.78 

76.22 

58.33 

64.17 

70.00 

75.83 

81.67 

15 

58.33 

64.17 

70.00 

75.83 

81.67 

62.50 

68.75 

75.00 

81.25 

87.50 

16 

62.22 

68.44 

74.67 

80.89 

87.11 

66.67 

73.33 

80.00 

86.67 

93.13 

17 

66.11 

72.72 

79.33 

85.94 

92.56 

70.83 

77.92 

85.00 

92.08 

99.17 

18 

70.00 

77.00 

84.00 

91.00 

98.00 

75.00 

82.50 

90.  00 

97.50 

105.00 

19 

73.  89  . 

81.28 

88.67 

96.06 

103.44 

79.17 

87.08 

95.00 

102.  92 

110.  83 

20 

77.78 

85.56 

93.33 

101.  11 

108.89 

83.33 

91.67 

100.  00 

108.  33 

116.  67 

21 

81.67 

89.83 

98.00 

106.17 

114.  33 

87.50 

96.25 

105.  00 

113.75 

122.  50 

22 

85.56 

94.11 

102.  67 

111.22 

119.  78 

91.67 

100.  83 

110.00 

119.  17 

128.  33 

23 

89.44 

98.39 

107.  33 

116.  28 

125.  22 

95.83 

105.  42 

115.  00 

124.58 

134.  17 

24 

93.33 

102.  67 

112.  00 

121.  33 

130.  67 

100.  00 

110.  00 

120.  00 

130.  00 

140.  00 

25 

97.22 

106.  94 

116.67 

126.  39 

136.  11 

104.  17 

114.  58 

125.  00 

135.  42 

145.  83 

26 

101.  11 

111.22 

121.  33 

131.  44 

141.  56 

108.  33 

119.  17 

130.  00 

140.  83 

151.  67 

27 

105.  00 

115.  50 

126.  00 

136.  50 

147.  00 

112.  50 

123.  75 

135.00 

146.  25 

157.  50 

28 

108.  89 

119.  78 

130.67 

141.  56 

152.  44 

116.  67 

128.33 

140.00 

151.  67 

163.  33 

29 

112.  78 

124.  06 

135.  33 

146.  61 

157.  89 

120.  83 

132.  92 

145.  00 

157.  08 

169.  17 

30 

116.  67 

128.  33 

140.00 

151.67 

163.  33 

125.  00 

137.  50 

150.  00 

162.  50 

175.  00 

ARMY  PAYMASTER'S  MANUAL. 

Officers'  pay  tables — Continued. 


45 


Days. 

First  lieutenant,  mounted. 

Captain,  not  mounted;  Regimental  Adju- 
tant and  Quartermaster. 

5  years' 
service. 

10.  years' 
service. 

15  years' 
service. 

20  years' 
service. 

5  years' 
service. 

10  years' 
service. 

15  years' 
service. 

20  years' 
service. 

$133.  33 

$146.  67 

$160.  00 

$173.  33 

$186.  67 

$150.  00 

$165.  00 

$180.  00 

$195.  00 

$210.  00 

1 

$4.44 

$4.89 

$5.33 

$5.78 

$6.22 

$5.00 

$5.50 

$6.00 

$6.50 

$7.00 

2 

8.89 

9.78 

10.67 

11.56 

12.44 

10.00 

11.00 

12.00 

13.00 

14.00 

3 

13.33 

14.67 

16.00 

17.33 

18.67 

15.00 

16.50 

18.00 

19.50 

21.00 

4 

17.78 

19.56 

21.33 

23.11 

24.89 

20.00 

22.00 

24.00 

26.00 

28.00 

5 

22.22 

24.44 

26.67 

28.89 

31.11 

25.00 

27.50 

30.00 

32.50 

35.00 

6 

26.67 

29.33 

32.00 

34.67 

37.33 

30.00 

33.00 

36.00 

39.00 

42.00 

7 

31.11 

34.22 

37.33 

40.44 

43.56 

35.00 

38.50 

42.00 

45.50 

49.00 

8 

35.56 

39.11 

42.67 

46.22 

49.78 

40.00 

44.00 

48.00 

52.00 

56.00 

9 

40.00 

44.00 

48.00 

52.00 

56.00 

45.00 

49.50 

54.00 

58.50 

63.00 

10 

44.44 

48.89 

53.33 

57.78 

62.22 

50.00 

55.00 

60.00 

65.00 

70.00 

11 

48.89 

53.78 

58.67 

63.56 

68.44 

55.00 

60.50 

66.00 

71.50 

77.00 

12 

53.33 

58.67 

64.00 

69.33 

74.67 

60.00 

66.00 

72.00 

78.00 

84.00 

13 

57.78 

63.56 

69.33 

75.11 

80.  89 

65.00 

71.50 

78.00 

84.50 

91.00 

14 

62.22 

68.44 

74.67 

80.89 

87.11 

70.00 

77.00 

84.00 

91.00 

98.00 

15 

66.67 

73.33 

80.00 

86.67 

93.33 

75.00 

82.50 

90.00 

97.50 

105.  00 

16 

71.11 

78.22 

85.33 

92.44 

99.56 

80.00 

88.00 

96.00 

104.00 

112.  00 

17 

75.56 

83.11 

90.67 

98.22 

105.  78 

85.00 

93.50 

102.  00 

110.  50 

119.  00 

18 

80.00 

88.00 

96.00 

104.  00 

112.  00 

90.00 

99.00 

108.  00 

117.  00 

126.  00 

19 

84.44 

92.89 

101.  33 

109.  78 

118.  22 

95.00 

104.  50 

114.  00 

123.  50 

133.  Of) 

20 

88.89 

97.78 

106.  67 

115.  56 

124.44 

100.  00 

110.  00 

120.  00 

130.00 

140.00 

21 

93.33 

102.  67 

112.  00 

121.  33 

130.  67 

105.  00 

115.  50 

126.  00 

136.  50 

147.  00 

22 

97.78 

107.  56 

117.  33 

127.11 

136.89 

110.00 

121.  00 

132.00 

143.  00 

154.  00 

23 

102.  22 

112.  44 

122.  67 

132.  89 

143.  11 

115.  00 

126.  50 

138.  00 

149.  50 

161.  00 

24 

106.  67 

117.33 

128.  00 

138.  67 

149.  33 

120.  00 

132.00 

144.  00 

156.  00 

168.00 

25 

111.  11 

122.  22 

133.  33 

144.44 

155.  56 

125.  00 

137.  50 

150.  00 

162.  50 

175.  00 

26 

115.  56 

127.  11 

138.  67 

150.  22 

161.  78 

130.  00 

143.  00 

156.  00 

169.  00 

182.  00 

27 

120.  00 

132.  00 

144.  00 

156.00 

168.  00 

135.  00 

148.  50 

162.  00 

175.  50 

189.00 

28 

124.44 

136.  89 

149.  33 

161.  78 

174.  22 

140.  00 

154.  00 

168.  00 

182.  00 

196.00 

29 

128.  89 

141.  78 

154.67 

167.  56 

180.  44 

145.00 

159.  50 

174.00 

188.  50 

203.  00 

30 

133.  33 

146.  67 

160.  00 

173.33 

186.  67 

150.  00 

165.  00 

180.  00 

195.  00 

210.00 

46 


ARMY  PAYMASTER'S  MANUAL. 

Officers1  pay  tables — Continued. 


Days. 

Captain,  mounted. 

Major. 

5  years' 
service. 

10  years' 
service. 

15  years' 
service. 

20  years' 
service. 

5  years' 
service. 

10  years' 
service. 

15  years' 
service. 

20  years' 
service. 

$166.  67 

$183.33 

$200.  00 

$216.  67 

$233.  33 

$208.  33 

$229.  17 

$250.  00 

$270.  83 

$291.  67 

1 

$5.56 

$6.11 

$6.67 

$7.22 

$7.78 

$6.94 

$7.64 

$8.33 

$9.03 

$9.72 

2 

11.11 

12.22 

13.33 

14.44 

15.56 

13.89 

15.28 

16.67 

18.06 

19.44 

3 

16.67 

18.33 

20.00 

21.67 

23.33 

20.83 

22.92 

25.00 

27.08 

29.17 

4 

22.22 

24.44 

26.67 

28.89 

31.11 

27.78 

30.56 

33.33 

36.11 

38.89 

5 

27.78 

30.56 

33.33 

36.11 

38.89 

34.72 

38.19 

41.67 

45.  14 

48.61 

6 

33.33 

36.67 

40.00 

43.33 

46.67 

41.67 

45.83 

50.00 

54.17 

58.33 

7 

38.89 

42.78 

46.67 

50.56 

54.44 

48.61 

53.47 

58.33 

63.19 

68.06 

8 

44.44 

48.89 

53.33 

57.78 

62.22 

55.56 

61.  11 

66.67 

72.22 

77.78 

9 

50.00 

55.00 

60.00 

65.00 

70.00 

62.50 

68.75 

75.00 

81.25 

87.50 

10 

55.56 

61.11 

66.67 

72.22 

77.78 

69.44 

76.39 

83.33 

90.28 

97.22 

11 

61.11 

67.22 

73.33 

79.44 

85.56 

76.39 

84.03 

91.67 

99.31 

106.  94 

12 

66.67 

73.33 

80.00 

86.67 

93.33 

83.33 

91.67 

100.  00 

108.  83 

116.  67 

13 

72.22 

79.44 

86.67 

93.89 

101.11 

90.28 

99.31 

108.  33 

117.36 

126.  39 

14 

77.78 

85.56 

93.33 

101.  11 

108.89 

97.22 

106.  94 

116.  67 

126.  39 

136.  11 

15 

83.33 

91.67 

100.00 

108.  33 

116.67 

104.  17 

114.58 

125.  00 

135.  42 

145.  83 

16 

88.89 

97.78 

106.  67 

115.  56 

124.44 

111.  11 

122.22 

133.  33 

144.44 

155.  56 

17 

94.44 

103.  89 

113.33 

122.  78 

132.22 

118.  06 

129.  86 

141.  67 

153.47 

165.  28 

18 

100.  00 

110.  00 

120.  00 

130.  00 

140.  00 

125.  00 

137.50 

150.  00 

162.  50 

175.  00 

19 

105.  56 

116.  11 

126.  67 

137.  22 

147.78 

131.  94 

145.  14 

158.  33 

171.  53 

184.  7,2 

20 

111.  11 

122.  22 

133.  83 

144.44 

155.56 

138.89 

152.  78 

166.67 

180.  56 

194.  44 

21 

116.  67 

128.  33 

140.  00 

151.67 

163.  33 

145.  83 

160.42 

175.00 

189.  58 

204.  17 

22 

122.  22 

134.44 

146.  67 

158.  89 

171.  11 

152.78 

168.  06 

183.  33 

198.  61 

213.  89 

23 

127.  78 

140.  56 

153.33 

166.11 

178.  89 

159.  72 

175.69 

191.  67 

207.  64 

223.  61 

24 

133.  33 

146.  67 

160.  00 

173.  33 

186.  67 

166.  67 

183.33 

200.  00 

216.  67 

233.  33 

25 

138.89 

152.  78 

166.67 

180.  56 

194.  44 

173.  61 

190.97 

208.  33 

225.69 

243.  06 

26 

144.44 

158.  89 

173.  33 

187.  78 

202.  22 

180.  56 

198.  61 

216.  67 

234.  72 

252.  78 

27 

150.  00 

165.00 

180.  00 

195.  00 

210.  00 

187.  50 

206.  25 

225.  00 

243.  75 

262.  50 

28 

155.  56 

171.  11 

186.  67 

202.  22 

217.  78 

194.  44 

213.  89 

233.  33 

252.  78 

272.  22 

29 

161.  11 

177.  22 

193.  33 

209.  44 

225.  56 

201.  39 

221.  53 

241.67 

261.  81 

281.  94 

80 

1 

166.  67 

183.  33 

200.  00 

216.  67 

233.  33 

208.  33 

229.  17 

250.  00 

270.  83 

291.  67 

ARMY  PAYMASTER'S  MANUAL. 

Officers'  pay  tables— Continued. 


47 


Lieutenant-colonel. 

Colonel. 

Days. 

5  years' 
service. 

10  years' 
service. 

15  years' 
service. 

20  years' 
service. 

5  years' 
service. 

10  years' 
service. 

15  and 
20  years' 
service. 

$250.  00 

$275.  00 

$300.  00 

$325.  00 

$333.  33 

$291.  67 

$320.  83 

$350.  00 

$375.  00 

1 

$8.33 

$9.17 

$10.  00 

$10.  83 

$11.  11 

$9.72 

$10.  69 

$11.  67 

$12.50 

2 

16.67 

18.33 

20.00 

21.67 

22.22 

19.44 

21.39 

23.33 

25.00 

3 

25.00 

27.  50 

30.00 

32.50 

33.33 

29.17 

32.08 

35.00 

37.50 

4 

33.33 

36.67 

40.00 

43.33 

44.44 

38.89 

42.78 

46.67 

50.00 

5 

41.67 

45.83 

50.00 

54.17 

55.56 

48.61 

53.47 

58.33 

62.50 

6 

50.00 

55.00 

60.00 

65.00 

66.67 

58.33 

64.17 

70.00 

75.00 

7 

58.33 

64.17 

70.00 

75.83 

77.78 

68.06 

74.86 

81.67 

87.50 

8 

66.67 

73.33 

80.09 

86.67 

88.89 

77.78 

85.56 

93.33 

100.  00 

9 

75.00 

82.  50 

90.00 

97.50 

100.  00 

87.50 

96.25 

105.  00 

112.50 

10 

83.33 

91.67 

100.  00 

108.  33 

111.  11 

97.22 

106.  94 

116.  67 

125.  00 

11 

91.67 

100.  83 

110.00 

119.  17 

122.  22 

106.94 

117.64 

128.  33 

137.50 

12 

100.00 

110.  00 

120.  00 

130.  00 

133.  33 

116.67 

128.33 

140.  00 

150.  00 

13 

108.  33 

119.  17 

130.  00 

140.  83 

144.  44 

126.  39 

139.  03 

151.67 

162.50 

14 

116.  67 

128.  33 

140.  00 

151.  67 

155.  56 

336.11 

149.  72 

163.  33 

175.  00 

15 

125.  00 

137.  50 

150.  00 

162.  50 

166.  67 

145.83 

160.  42 

175.  00 

187.50 

16 

133.  33 

146.  67 

160.  00 

173.  33 

177.  78 

155.56 

171.11 

186.  67 

200.00 

17 

141.  67 

155.  83 

170.  00 

184.  17 

188.  89 

165.  28 

181.  81 

198.  33 

212.  50 

18 

150.  00 

165.  00 

180.  00 

195.  00 

200.  00 

175.00 

192.  50 

210.  00 

225.  00 

19 

158.  33 

174.  17 

190.  00 

205.  83 

211.11 

184.  72 

203.  19 

221.  67 

237.50 

20 

166.  67 

183.  33 

200.  00 

216.  67 

222.  22 

194.44 

213.89 

233.  33 

250.00 

21 

175.  00 

192.50 

210.  00 

227.  50 

233.  33 

204.  17 

224.  58 

245.00 

262.  50 

22 

.  183.  33 

201.  67 

220.  00 

238.  33 

244.  44 

213.  89 

235.  28 

256.  67 

275.00 

23 

191.  67 

210.  83 

230.  00 

249.  17 

255.  56 

223.  61 

245.97 

268.  33 

287.50 

24 

200.  00 

220.  00 

240.  00 

260.  00 

266.  67 

233.33 

256.67 

280.  00 

300.  00 

25 

208.  33 

229.  17 

250.  00 

270.83 

277.78 

243.06 

267.  36 

291.67 

312.50 

26 

216.  67 

238.  33 

260.  00 

281.  67 

288.  89 

252.  78 

278.  06 

303.  33 

325.  00 

27 

225.  00 

247.  50 

270.  00 

292.  50 

300.  00 

262.  50 

288.  75 

315.  00 

337.  50 

28 

233.  33 

256.  67 

280.  00 

303.  33 

311.  11 

272.22 

299.  44 

326.  67 

350.  00 

29 

241.  67 

265.  83 

290.00 

314.  17 

322.22 

281.  94 

310.  14 

338.  33 

362.  50 

30 

250.  00 

275.  00 

300.  00 

325.  00 

333.  33 

291.  67 

320.  83 

350.  00 

375.00 

ARMY  PAYMASTER'S  MANUAL. 

Officers'  pay  tables— Continued. 


Days. 

Brigadier- 
General. 

Major-Gen- 
eral. 

Lieutenant- 
General. 

$458.  33 

$625.  00 

$916.  67 

1 

$15.  28 

$20.  83 

$30.  56 

2 

30.56 

41.67 

61.11 

8 

45.83 

62.50 

91.67 

4 

61.11 

83.33 

122.  22 

6 

76.39 

104.  17 

152.  78 

6 

91.67 

125.  00 

183.  33 

7 

106.  94 

145.83 

213.89 

8 

122.  22 

166.  67 

244.  44 

9 

137.  50 

187.  50 

275.  00 

10 

152.78 

208.  33 

305.  56 

11 

168.  06 

229.  17 

336.  11 

12 

183.  33 

250.  00 

366.  67 

13 

198.  61 

270.  83 

397.  22 

14 

213.  89 

291.  67 

427.  78 

15 

229.  17 

312.  50 

453.  33 

16 

244.44 

333.  33 

488.  89 

17 

259.72 

354.17 

519.  44 

18 

275.  00 

375.00 

550.00 

19 

290.28 

395.83 

580.  56 

20 

305.  56 

416.  67 

611.11 

21 

320.83 

437.50 

641.  67 

22 

336.  11 

458.33 

672.  22 

24 

351.39 

479.  17 

702.  78 

24 

366.  67 

500.  00 

733.  33 

25 

381.  94 

520.  83 

763.  89 

26 

397.  22 

541.  67 

794.  44 

27 

412.  50 

562.  50 

825.  00 

28 

427.  78 

583.  33 

855.  56 

29 

443.  06 

604.  17 

886.11 

M 

458.  33 

625.  00 

916.  67 

ARMY    PAYMASTERS    MANUAL. 
Four  per  cent  interest  table. 


49 


Days. 

$5. 

$10. 

$15. 

$20. 

$25. 

$30. 

$35. 

$40. 

$45. 

$50. 

1 

$0.00 

$0.00 

$0.00 

$0.  00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.00 

$0.01 

2 

.00 

.00 

.00 

.00 

.00 

.01 

.01 

.01 

.01 

.01 

3 

.00 

.00 

.00 

.01 

.01 

.01 

.01 

.01 

.01 

.02 

4 

.00 

.00 

.01 

.01 

.01 

.01 

.02 

.02 

.02 

.02 

5 

.00 

.01 

.01 

.01 

.01 

.02 

.02 

.02 

.02 

.03 

6 

.00 

.01 

.01 

.01 

.02 

.02 

.02 

.03 

.03 

.03 

7 

.00 

.01 

.01 

.01 

.02 

.02 

.03 

.03 

.03 

.04 

8 

.00 

.01 

.01 

.02 

.02 

.03 

.03 

.03 

.04 

.04 

9 

.00 

.01 

.01 

.02 

.02 

.Oij 

.03 

.04 

.04 

.05 

10 

.01 

.01 

.02 

.02 

.03 

.03 

.04 

.04 

.05 

.06 

11 

.01 

.01 

.02 

.02 

.03 

.04 

.04 

.05 

.05 

.06 

12 

.01 

.01 

.02 

.03 

.03 

.04 

.05 

.05 

.06 

.07 

13 

.01 

.01 

.02 

.03 

.04 

.04 

.05 

.06 

.06 

.07 

14 

.01 

.02 

.02 

.03 

.01 

.05 

.05 

.06 

.07 

.08 

15 

.01 

.02 

.02 

.03 

.04 

.05 

.06 

.07 

.07 

.08 

16 

.01 

.02 

.03 

.03 

.04 

.05 

.06 

.07 

.08 

.09 

17 

.01 

.02 

.03 

.04 

.05 

.06 

.07 

.07 

.08 

.09 

18 

.01 

.02 

.03 

.04 

.05 

.06 

.07 

.08 

.09 

.10 

19 

.01 

.02 

.03 

.04 

.05 

.06 

.07 

.08 

.09 

.11 

20 

.01 

.02 

.03 

.04 

.05 

.07 

.08 

.09 

.10 

.11 

21 

.01 

.02 

.03 

.05 

.06 

.07 

.08 

.09 

.10 

.12 

22 

.01 

.02 

.04 

.05 

.06 

.07 

.09 

.10 

.11 

.12 

23 

.01 

.03 

.04 

.05 

.06 

.08 

.09 

.10 

.11 

.13 

24 

.01 

.03 

.04 

.05 

.07 

.08 

.09 

.11 

.12 

.13 

25 

.01 

.03 

.04 

.06 

.07 

.08 

.10 

.11 

.12 

.14 

26 

.01 

.03 

.04 

.06 

.07 

.09 

.10 

.11 

.13 

.14 

27 

.01 

.03 

.04 

.06 

.07 

.09 

.10 

.12 

.13 

.15 

. 

28 

.02 

.03 

.05 

.06 

.08 

.09 

.11 

.12 

.14 

.16 

29 

.02 

.03 

.05 

.06 

.08 

.10 

.11 

.13 

.14 

.16 

30 

.02 

.03 

.05 

.07 

.08 

.10 

.12 

.13 

.15 

.17 

2 

.03 

.07 

.10 

.13 

.17 

.20 

.23 

.27 

.30 

.33 

3 

.05 

.10 

.15 

.20 

.25 

.30 

.35 

.40 

.45 

.50 

4 

.07 

.13 

.20 

.27 

.33 

.40 

.46 

.53 

.60 

.67 

5 

.08 

.17 

9fi 

.33 

.42 

.50 

.58 

.67 

.75 

.83 

MONTHS. 

6 
7 

8 

.10 
.12 
.13 

.20 
.23 
.27 

.30 
.35 
.40 

.40 
.47 
.53 

.50 
.58 
.67 

.60 
.70 
.80 

.70 
.82 
.93 

.80 
.93 
1.07 

.90 
1.05 
1.20 

1.00 
1.17 
1.33 

9 

.15 

.30 

.45 

.60 

.75 

.90 

1.05 

1.20 

1.35 

1.50 

10 

.17 

.33 

.50 

.67 

.83 

1.00 

1.17 

1.33 

1.50 

1.67 

11 

.18 

.37 

.55 

.73 

.92 

1.10 

1.28 

1.47 

1.65 

1.83 

12 

.20 

.40 

.60 

.80 

1.00 

1.20 

1.40 

1.60 

1.80 

2.00 

19653 4 


50 


ARMY  PAYMASTER'S  MANUAL. 

Table  of  daily  rates  of  pay. 


Days. 

PEK  MONTH. 

m 

cents. 

$1. 

$2. 

$3. 

$4. 

$5. 

$0. 

$7. 

$8. 

1 

0 

$0.03 

$0.07 

$0.10 

$0.13 

$0.17 

$0.20 

$0.23 

$0.27 

2 

1 

.07 

.13 

.20 

.27 

.33 

.40 

.47 

.53 

3 

2 

.10 

.20 

.30 

.40 

.50 

.60 

.70 

.80 

4 

2 

.13 

.27 

.40 

.53 

.07 

.80 

.93 

1.07 

5 

2 

.17 

.33 

.50 

.67 

.83 

1.00 

1.17 

1.33 

6 

3 

.20 

.40 

.60 

.80 

1.00 

1.20 

1.40 

1.60 

7 

3 

.23 

.47 

.70 

.93 

1.17 

1.40 

1.63 

1.87 

8 

3 

.27 

.53 

.80 

1.07 

1.23 

1.60 

1.87 

2.13 

9 

4 

.30 

.60 

.90 

1.20 

1.50 

1.80 

2.10 

2.40 

10 

4 

.33 

.67 

1.00 

1.33 

1.67 

2.00 

2.33 

2.67 

11 

5 

.37 

.73 

1.10 

1.47 

1.83 

2.20 

2.57 

2.93 

12 

5 

.40 

.80 

1.20 

1.60 

2.00 

2.40 

2.80 

3.20 

13 

5 

.43 

.87 

1.30 

1.73 

2.17 

2.60 

3.03 

3.47 

14 

6 

.47 

.93 

1.40 

1.87 

2.33 

2.80 

3.27 

3.73 

15 

6 

.  50         1.  00 

1.50 

2.00 

2.50 

3.00 

3.50 

4.00 

16 

7 

.  53         1.  07 

1.60 

2.13 

2.67 

3.20 

3.73 

4.27 

17 

7 

.57 

1.13 

1.70 

2.27 

2.83 

3.40 

3.97 

4.53 

18 

8 

.60 

1.20 

1.80 

2.40 

3.00 

3.60 

4.  20    ;        4.  80 

19 

8 

.63 

1.27 

1.90 

2.53 

3.17 

3.80 

4.43 

5.07 

20 

8 

.67 

1.33 

2.0C 

2.67 

3.33 

4.00 

4.67 

5.33 

21 

9 

.70 

1.40 

2.10 

2.80 

3.50 

4.20 

4.90 

5.  GO 

22 

9 

.73 

1.47 

2.20 

2.93 

3.67 

4.40 

5.13 

5.87 

23 

10 

.77 

1.53 

2.30 

3.07 

3.83 

4.  GO 

5.  37 

6.13 

24 

10 

.80 

1.60 

2.40 

3.20 

4.00 

4.80 

5.60 

6.40* 

25 

10 

.83 

1.67 

2.50 

3.33 

4.17 

5.00 

5.83 

6.67 

26 

11 

.87 

1.73 

2.  60 

3.  47         4.  33 

5.20 

6.07 

6.93 

27 

11 

.90 

1.80 

2.70 

3.  60         4.  50 

5.40 

6.30 

7.20 

28 

12 

.93 

1.87 

2.80 

3.  73         4.  67 

5.60 

6.53 

7.47 

29 

12 

.97 

1.93 

2.90 

3.87 

4.83 

5.80 

6.77 

7.73 

30 

12* 

1.00 

2.00 

3.00 

4.00 

5.00 

6.00 

7.00 

8.00 

ARMY  PAYMASTER'S  MANUAL. 

Table  of  daily  rales  of  p ay — Continued. 


51 


PER  MONTH. 

Days. 

$8.33. 

$9. 

$10. 

$11. 

$12. 

$13. 

$14. 

$15. 

$16. 

1 

$0.28 

$0.30 

$0.33 

$0.37 

$0.40 

$0.43 

$0.47 

$0.50 

$0.53 

a 

.56 

* 

.67 

.73 

.80 

.87 

.93 

1.00 

1.07 

3 

.83 

.90 

1.00 

1.10 

1.20 

1.30 

1.40 

1.50 

1.60 

4 

1.11 

1.20 

1.33 

1.47 

1.60 

1.73 

1.87 

2.00 

2.13 

5 

1.39 

1.50 

1.67 

1.83 

2.00 

2.17 

2.33 

2.50 

2.67 

6 

1.C7 

1.80 

2.00 

2.20 

2.40 

2.60 

2.80 

3.00 

3.20 

7 

1.94 

2.10 

2.33 

2.57 

2.80 

3.03 

3.27 

3.50 

3.73 

8 

2.22 

2.40 

2.67 

2.93 

3.20 

3.47 

3.73 

4.00 

4.27 

9 

2.  50         2.  70 

3.00 

3.30 

3.60 

3.90 

4.20 

4.50 

4.80 

10 

2.  78         3.  00 

3.33 

3.67 

4.00 

4.33 

4.67 

5.00 

5.33 

11 

3.CG 

3.30 

3.67 

4.03 

4.40 

4.77 

5.13 

5.50 

5.87 

ia 

3.33 

3.60 

4.00 

4.40 

4.80 

5.20 

5.60 

6.00 

6.40 

13 

3.  (31 

3.90 

4.33 

4.77 

5.20 

5.63 

6.07 

6.50 

6.93 

14 

3.89 

4.20 

4.67 

5.13 

5.60 

6.07 

6.53 

7  00 

7.47 

15 

4.17 

4.50 

5.00 

5.50 

6.00 

6.50 

7.00 

7.50 

8.00 

16 

4.41 

4.80 

5.33 

5.87 

6.40 

6.93 

7.47 

8.00 

8.53 

17 

4.72 

5.10 

5.67 

6.23 

6.80 

7.37 

7.93 

8.50 

9.07 

IS 

5.00 

5.40 

6.00 

6.60 

7.20 

7.80 

8.40 

9.00 

9.60 

19 

5.28 

5.70 

6.33 

6.97 

7.60 

8.23 

8.87 

9.50 

10.13 

20 

5.56 

6.00 

6.67 

7.33 

8.00 

8.67 

9.33 

10.00 

10.67 

21 

5.83 

6.30 

7.00 

7.70 

8.40 

9.10 

9.80 

10.50 

11.20 

22 

6.11 

6.60 

7.33 

8.07 

8.80 

9.53 

10.  27 

11.00 

11.73 

23 

6.39 

6.90 

7.67 

8.43 

9.20 

9.97 

10.73 

11.50 

12.27 

24 

(5.67 

7.20 

8.00 

8.80 

9.60 

10.40 

11.20 

12.00 

12.80 

25 

6.94 

7.50 

8.33 

9.17 

10.00 

10.83 

11.67 

12.50 

13.33 

26 

7.22 

7.80 

8.67 

9.53 

10.40 

11.27 

12.13 

13.00 

13.87 

27 

7.50 

8.10 

9.00 

9.  90       10.  80 

11.70 

12.60 

13.50 

14.40 

28 

7.78 

8.40 

9.33       10.27  :     11.20 

12.13 

13.07 

14.00 

14.93 

29 

8.06 

8.70 

9.  67       10.  63 

11.60 

12.57 

13.53 

14.  5U 

15.47 

30 

8.33 

9.00 

10.  00       11.  00 

12.00 

13.00 

14.00 

15.00 

16.00 

52 


ARMY  PAYMASTER'S  MANUAL. 

Table  of  daily  rates  of  pay — Continued. 


PER  MONTH. 

$17. 

$18. 

$19. 

$20. 

$21. 

$22. 

$23. 

$24. 

$25. 

1 

$0.57 

$0.  60 

$0.63 

$0.67 

$0.70 

$0.73 

$0.77 

$0.80 

$0.83 

2 

1.  13 

1.20 

1.27 

1.33 

1.40 

1.47 

1.53 

1.60 

J.67 

3 

1.70 

1.80 

1.90 

2.00 

2.10 

2.20 

2.30 

2.40 

2.50 

4 

2.27 

2.40 

2.53 

2.67 

2.80 

2.93 

3.07 

3.20 

3.33 

5 

2.83 

3.00 

3.17 

3.33 

3.50 

3.67 

3.83 

4.00 

4.17 

6 

3.40 

3.60 

3.80 

4.00 

4.20 

4.40 

4.60 

4.80 

5.00 

7 

3.97 

4.20 

4.43 

4.67 

4.90 

5.13 

5.37 

5.60 

5.83 

8 

4.53 

4.80 

5.07 

5.33 

5.60 

5.87 

6.13 

6.40 

6.67 

9 

5.10 

5.40 

5.70 

6.00 

6.30 

6.60 

6.90 

7.20  j        7.50 

10 

5.67 

6.00 

6.33 

6.67 

7.00 

7.33 

7.67 

8.00 

8.33 

11 

6.23 

6.60 

6.97 

7.33 

7.70 

8.07 

8.43 

8.80 

9.17 

12 

6.80 

7.20 

7.60 

8.00 

8.40 

8.80  !       0.20 

9.00         10.00 

13 

7.37 

7.80 

8.23 

8.67 

9.10 

9.53 

9.97 

10.40 

10.83 

14 

7.93 

8.40 

8.87 

9.33 

9.80 

10.27 

10.73 

11.20 

11.67 

15 

8.50 

9.00 

9.50 

10.00 

10.50 

11.00 

11.50 

12.00 

12.50 

1C 

9.07 

9.60 

10.13 

10.67 

11.20 

11.73 

12.27 

12.80 

13.33 

17 

9.63 

10.20 

10.77 

11.33 

11.90 

12.47 

13.03 

13.60 

14.17 

18 

10.20 

10.80 

11.40 

12.00 

12.  60 

13.20 

13.80 

14.40 

15.00 

10 

10.77 

11.40 

12.03 

12.67 

13.30 

13.93 

14.57 

15.  20 

15.83 

20 

11.33 

12.00 

12.67 

13.33 

14.  00 

14.67 

15.33 

16.00 

10.  G7 

21 

11.90 

12.60 

13.30 

14.00 

14.70 

15.40 

16.10 

16.80 

17.50 

22 

12.47 

13.20 

13.93 

14.67 

15.40 

16.13 

16.87 

17.60 

18.33 

23 

13.03 

13.80 

14.57 

15.33 

16.10 

16.87 

17.63 

18.40 

19.17 

24 

13.60 

14.40 

15.  20 

16.00 

16.80 

17.60 

18.40 

19.20  j      20.00 

25 

14.17 

15.00 

15.83 

16.67 

17.50 

18.  33 

19.17 

20.00         20.83 

26 

14.73 

15.60 

16.47 

17.33 

18.20 

19.07 

19.93 

20.  80  !      21.  67 

27 

15.30 

16.20 

17.10 

18.00 

18.90 

19.80 

20.70 

21.60  :      22.50 

28 

15.87 

16.80 

17.73 

18.67 

19.60 

20.53 

21.47 

22.40  1      23.;i3 

29 

16.43 

17.40 

18.37 

19.33 

20.  30       21.  27 

22.23 

23.  20  i      24.  17 

30 

17.00 

18.00 

19.00 

20.00 

21.  00       22.  00 

23.00 

24.  00         25.  00 

ARMY  PAYMASTER'S  MANUAL. 

TaWc  of  daily  rates  of  pay — Continued. 


53 


PER  MONTH. 

Days. 

$26. 

$27. 

$28. 

$29. 

$30. 

$32. 

$33. 

$34. 

$35. 

1 

$0.87 

$0.90 

$0.93 

$0.97 

$1.00 

$].07 

$1.10 

$1.13 

$1.17 

2 

1.73 

1.80 

1.87 

1.93 

2.00 

2.13 

2.20 

2.27 

2.33 

3 

2.60 

2.70 

2.80 

2.90 

3.00 

3.20 

3.30 

3.40 

3.50 

4 

3.47 

3.60 

3.73 

3.87 

4.00 

4.27 

4.40 

4.53 

4.67 

5 

4.33 

4.50 

4.67 

4.83 

5.00 

5.33 

5.50 

5.67 

5.83 

6 

5.20 

5.40 

5.60 

5.80 

6.00 

6.40 

6.60 

6.80 

7.00 

7 

6.07 

6.30 

6.53 

6.77 

7.00 

7.47 

7.70 

7.93 

8.17 

8 

6.93 

7.20 

7.47 

7.73 

8.00 

8.53 

8.80 

9.07 

!).33 

9 

7.80 

8.10 

8.40 

8.70 

9.00 

9.60 

9.90 

10.20 

10.50 

10 

8.67 

9.00 

9.33 

9.67 

10.00 

10.67 

11.00 

11.33 

11.67 

11 

9.53 

9.90 

10.27 

10.63 

11.00 

11.73 

12.10 

12.47 

12.83 

12 

10.40 

10.80 

11.20 

11.60 

12.00 

12.80 

13.20 

13.60 

14.00 

13 

11.27 

11.70 

12.13 

12.57 

13.00 

13.87 

14.30 

14.73 

15.17 

14 

12.  13 

12.60 

13.07 

13.53 

14.00 

14.93 

15.40 

15.87 

16.33 

15 

13.00 

13.50 

14.00 

14.50 

15.00 

16.00 

16.50 

17.00 

17.50 

1C 

13.87 

14.40 

14.93 

15.47 

16.00 

17.07 

17.60 

18.13 

18.67 

17 

14.73 

15.30 

15.87 

16.43 

17.00 

18.13 

18.70 

19.27 

19.83 

18 

15.60 

16.20 

16.80 

17.40 

18.00 

19.20 

19.80 

20.40 

21.08 

19 

16.47 

17.10 

17.73 

18.37 

19.00 

20.27 

20.90 

21.53 

22.17 

20 

17.33 

18.00 

18.67 

19.33 

20.00 

21.33 

22.00 

22.67 

23.33 

21 

18.20 

18.90 

19.60 

20.30 

21.00 

22.40 

23.10 

23.80 

24.50 

M 

19.07 

19.80 

20.53 

21.27 

22.00 

23.47 

24.20 

24.93 

25.67 

23 

19.93       20.70 

21.47 

22.23 

23.00 

24.53 

25.  30 

26.07 

26.83 

24 

20.80       21.60 

22.40 

23.  20 

24.  00 

25.60 

26.40 

27.20 

28.  00 

25 

21.07       22.50 

23.33 

24.17 

25.00 

26.67 

27.  50 

28.33 

29.17 

26 

22.53       23.40 

24.  27       25.  13 

26.00 

27.73 

28.60 

29.47 

30.33 

27 

23.  40       24.  30 

25.  20       26.  10 

27.00 

28.80 

29.70 

30.60 

31.50 

28 

24.  27       25.  20 

26.  13       27.  07 

28.00 

29.87 

30.80 

31.78 

32.67 

29 

25.  13       20.  10 

27.07 

28.03 

29.00 

30.93 

31.90 

32.87 

33.83 

30 

26.  00       27.  00 

28.00 

29.00 

30.00 

32.00 

33.00 

34.00 

35.00 

i 

ARMY  PAYMASTER'S  MANUAL. 

Table  of  daily  raies  of  pay — Continued. 


PER  MONTH. 

$36. 

$37. 

$38. 

$39. 

$40. 

$41. 

$42. 

$43. 

$45. 

1 

$1.20 

$1.23 

$1.27 

$1.30 

$1.33 

$1.37 

$1.40 

$1.43 

$1.50 

2 

2.40 

2.47 

2.53 

2.60 

2.67 

2.73 

2.80 

2.87 

3.00 

3 

3.60 

3.70 

3.80 

3.90 

4.00 

4.10 

4.20 

4.30 

4.50 

4 

4.80 

4.93 

5.07 

5.20 

5.33 

5.47 

5.60 

5.73 

6.00 

5 

6.00 

6.17 

6.33 

6.50 

6.67 

6.83 

7.00 

7.  17 

7.50 

0 

7.2U 

7.40 

7.60 

7.80 

8.00 

8.20 

8.40 

8.60 

9.00 

7 

8.40 

8.  63 

8.87 

9.10 

9.33 

9.57 

9.80 

10.  03 

10.50 

8 

9.60 

9.87 

10.13 

10.40 

10.67 

10.93 

11.20 

11.47 

12.00 

9 

10.80 

11.10 

11.40 

11.70 

12.00 

12.30 

12.60 

12.90 

13.50 

10 

12.00 

12.33 

12.67 

13.00 

13.33 

13.67 

14.00 

14.33 

15.00 

11 

13.20 

13.57 

13.93 

14.30 

14.67 

15.03 

15.40 

15.77 

16.50 

12 

14.40 

14.80 

15.20 

15.60 

16.00 

16.40 

16.80 

17.20 

18.00 

13 

15.60 

16.03 

16.47 

16.90 

17.33 

17.77 

18.20 

18.63 

19.50 

14 

16.80 

17.27 

17.73 

18.20 

-  18.67 

19.13 

19.60 

20.07 

21.00 

15 

18.00 

18.50 

19.00 

19.50 

20.00 

20.50 

21.00 

21.50 

22.50 

16 

19.20 

19.73 

20.27 

20.80 

21.33 

21.87 

22.40 

22.93 

24.00 

17 

20.40 

20.97 

21.53 

22.10 

22.  G7 

23.23 

23.80 

24.37 

25.50 

18 

21.60 

22.20 

22.80 

23.40 

24.00 

24.60 

25.20 

25.80 

27.00 

19 

22.80 

23.43 

24.07 

24.70 

25.  33 

25.97 

26.60 

27.23 

28.50 

20 

24.00 

24.67 

25.33 

26.00 

26.67 

27.33 

28.00 

28.67 

30.00 

21 

25.20 

25.90 

26.60 

27.30 

28.00 

28.70 

29.40 

30.10 

31.50 

22 

26.40 

27.13 

27.87 

28.60 

29.33 

30.  07 

30.80 

31.53 

33.00 

23 

27.60 

28.37 

29.  13 

29.90 

30.67 

31.43 

32.20 

32.97 

34.50 

24 

28.80 

29.60 

30.40 

31.'  20 

32.00 

32.  80 

33.60 

34.40 

36.00 

25 

30.00 

30.83 

31.  67 

32.50 

33.33 

34.17 

35.00 

35.83 

37.50 

26 

31.20 

32.07 

32.93 

33.80 

34.67 

35.53 

36.40 

37.27 

39.00 

27 

32.40 

33.30 

34.20 

35.10 

36.00 

36.  90 

37.80 

38.  70 

40.  50 

28 

33.60 

34.53 

35.47 

36.40 

37.33 

38.27 

39.20 

40.13 

42.00 

29 

34.80 

35.  77 

H6.73 

37.70 

38.67 

39.63 

40.60 

41.57 

43.50 

30 

36.00 

37.00 

38.00 

39.00 

40.00 

41.00 

42.00 

43.  00 

45.00 

ARMY    PAYMASTERS    MANUAL. 

Taltlc  of  daily  rales  of  pay— Continued. 


55 


PER  MONTH. 

Days. 
$50.        $60. 

$62. 

$63. 

$04. 

$65. 

$70. 

$75. 

$100. 

1 

$1.67 

$2.00 

$2.07 

$2.10 

$2.13 

$2.17 

$2.33 

$2.50 

$3.33 

a 

3.33 

4.00 

4.13 

4.20 

4.27 

4.33 

4.67 

5.00 

6.67 

3 

5.00 

6.00 

6.20 

6.30 

6.40 

6.50 

7.00 

7.50 

10.00 

4 

G.C7 

8.00 

8.27 

8.4(1 

8.53 

8.67 

9.33 

10.00 

13.33 

5 

8.33 

10.00 

10.  33 

10.50 

10.67 

10.83 

11.67 

12.50 

16.  67 

6 

10.00 

12.00 

12.40 

12.60 

12.80 

13.00 

14.00 

15.00 

20.00 

7 

11.67 

14.00 

14.47 

14.70 

14.93 

15.17 

16.33 

17.50 

23.33 

8 

13.33 

16.00 

16.53 

16.80 

17.07 

17.33 

18.-67 

20.00 

26.67 

9 

15.00 

18.00 

18.60 

18.90 

19.20 

19.50 

21.00 

22.  50 

30.00 

10 

16.  67 

20.00 

20.67 

21.00 

21.33 

21.67 

23.33 

25.00 

33.33 

11 

18.33 

22.00 

22.73 

23.10 

23.47 

23.83 

25.67 

27.50 

36.67 

12 

20.00 

24.00 

24.80 

25.20 

25.60 

26.00 

28.00 

30.00 

40.  00 

13 

21.  C7 

26.00 

26.87 

27.30 

27.73 

28.17 

30.33 

32.50 

43.33 

14 

23.  33 

28.  00 

28.  93 

29.40 

29.87 

30.33 

32.67 

35.00 

46.67 

15 

25.00 

30.00 

31.00 

31.50 

32.00 

32.50 

35.00 

37.50 

50.00 

1G 

26.07 

32.00 

33.07 

33.60 

34.13 

34.67 

37.33 

40.00 

53.33 

17 

28.33 

34.00 

35.13 

35.70 

36.27 

36.83 

39.67 

42.50 

56.67 

18 

30.00 

36.00 

37.  20 

37.80 

38.40 

39.00 

42.00 

45.00 

60.00 

19 

31.67 

38.00 

39.27 

39.90 

40.53 

41.17 

44.33 

47.50 

63.33 

20 

33.33 

40.00 

41.33 

42.00 

42.67 

43.33 

46.67 

50.00 

66.67 

21 

35.00 

42.00 

43.40 

44.10 

44.80 

45.50 

49.00 

52.50 

70.00 

22        i     30.  07 

44.00 

45.47 

46.20 

46.  93 

47.67 

51.33 

55.  00 

73.33 

23 

33.33 

46.00 

47.53 

48.30 

49.07 

49.83 

53.67 

57.50 

76.67 

24 

40.00 

48.00 

49.60 

50.40 

51.20 

52.00 

56.00 

60.00 

80.00 

25 

41.67 

50.00 

51.67 

52.50 

53.33 

51.17 

58.33 

62.50 

83.33 

86 

43.33 

52.00 

53.73 

54.60 

55.47 

56.33 

60.67 

65.00 

86.67 

27 

45.00 

54.00 

55.80 

56.70 

57.60 

58.50 

63.  00 

67.50 

90.00 

28 

46.67 

56.00 

57.87 

58.80 

59.73 

60.67 

65.  33 

70.00 

93.33 

29 

48.33 

58.00 

59.93 

60.90 

61.87 

62.83 

67.67 

72.50 

96.67 

30 

50.00 

60.00 

62.00 

63.00 

64.00 

65.00 

70.00 

75.00 

100.  00 

INDEX. 


[NOTE. — Compound  titles  or  subjects  are  entered  under  the  first  word  of  the  combinatior.] 

Absence —  Paragraph. 

Paymaster-General  may  grant 7 

Monthly  report  to  show,  of  paymasters 16 

From  station  at  end  of  month 38 

On  detached  service .- 69 

Change  of  address  on 71 

On  temporary  duty 163 

Change  of  station  during 164,342 

Without  leave,  forfeitures 192 

Of  less  than  ten  days 192 

one  day 192 

Pay  during 256-270 

For  sickness  or  wounds 258 

Data  on  pay  accounts 259 

Computation  of,  on  leave 259 

cumulative  leave 260,261,262 

leave  year  June  20 261 

Leave  data  from  A/G.  O 262 

Temporary  duty  while  on 263,  340 

Delays  on  leaves  of 264 

returning  to  duty 264 

Authorized  delay,  as  leave 264 

Pay  on  graduating  leave 265 

Graduating  leave  can  not  he  delayed 266 

Vacations  of  professors  of  Military  Academy 267 

Interrupted  by  witness  service •         268 

In  prior  muster  period " 301 

Orders  to  station  from 338 

Conducting  recruits  from 339 

Arrest  of  soldier  on  furlough 295 

Three  mouths,  without  authority 386 

After  order  to  change  station 342 

relief  from  station 373 

Stoppages  for,  includes  cloth  ing 389,390 

Status  of  veterinary  surgeons 417 

Absentees — 

Changes  in  address  of 71 

Status  of  aids  on  leave 136-138 

paymasters'  clerks 145 

Commutation  of  quarters  of 162 

Status  of,  sick 175 

deserters 186-196 

Transportation  of,  without  leave 187 

Forfeitures  of.  deserters .' 190-191 

Payment  of,  officers 227 

resigned 237 

Under  civil  restraint 257 

Pay  of,  receipted  for 282 

from  muster 299 

Accounts- 
Bond  not  surrendered  on  settlement  of 21 

Limit  of  rendition  of 33, 101 

Of  public  moneys  required 53 

To  agree  with  appropriations 53 

Penalty  for  nonrendition 53 

Report  of  condition,  to  Secretary  of  Treasury 54 

Money  balance  on  closing 56 

Statement  of  differences  in 58 

Rendition  before  10th  of  month 101 

Vouchers  mailed  separate  from 101 

original,  must  go  with 102 

when  copies  are  accepted 102 

number  stated  on 105 

Papers,  etc.,  supporting 103 

Certificate  of  correctness  of 106 

Money,  fractions  in 108 

amounts  expressed  in  terms 108-109 

57 


58  INDEX. 

Accounts — Continued.  Paragraph. 

.Receipt  on,  to  show  date  of  check 109 

Signature  to  agree  with  name 114 

Money,  administrative  examination  of 1 '24- 1315 

To  be  examined  within  twenty  days 124 

Suspensions  in,  reported  to  office 124 

to  give  voucher •_ 124 

preliminary  examinations 129 

revision  examinations 129 

collection  of 1 . .  130 

Special  rendition  of 126 

Closed  on  renewal  of  bond 127 

change  of  station j 127 

absence  over  ten  days 127 

Officers  delinquent  in 1 382 

Accounts  Current — 

Certificate  of  deposit,  data  on 88 

will  not  be  filed  with 88 

Appropriation  to  be  noted  on 98 

To  be  made  in  duplicate 100 

Form,  furnished  by  Chief  of  Bureau 100 

Money  transactions  to  appear  on ] 04 

Imroices  of  funds,  filed  with 110 

Correction  of  errors  in 1 24 

To  cover  monthly  periods 127 

For  intermediates 127 

To  show  receipts  and  expenditures 128 

balance  due  United  States  deposited 128 

"  Requisition  "  numbers .' 128 

suspensions  reported 131 

credit  for  suspensions  removed 131 

Transfers  on,  to  correct  appropriations 132 

Abstracts  of  deposits  to  accompany 184 

Address— 

Of  officers  in  letters 66 

Actual  rank  in 68 

Changes  of,  on  leave 71 

Advances- 
Public  moneys,  to  whom 22 

For  service,  distant  stations 23 

priv 
Aflld.ivit- 

Of  surety  on  bond 19 

On  loss  of  check 74 

deposit  book 1 80 

witness  account '. 423 

Aids-dc-Camp— 

Of  lieutenant-general 134 

major-general 135 

brigadier-general 1 35 

On  leave  with  chief 136-138 

Commencement  of  pay 137 

Appointed  while  on  leave 138 

On  brevet  appointments 139 

Aliens- 
No  pay  on  discharge  as 294 

Appointments — 

Of  paymasters'  clerks .146 

messengers 146 

Data  of,  noncommissioned  officers  on  rolls 225 

Pay  from  acceptance  of 235 

From  Army  to  Volunteers 242 

Increased  pay  from  acceptance 243 

Of  noncommissioned  officer,  when  of  etfect 293 

temporary 293 

for  Indian  scouts 329 

No  mileage  on  first 

reappointment 346 

Appropriations — 

Supply  of  funds  of  proper 14 

to  show 

Payment  in  excess , „ .' . . 24 

Transfer  of  differences  prohibited 

Designation  of,  on  certificate  of  deposit 89-93 

Credited  on  certificate  of  deposit,  to  show  nature 

To  be  noted  on  account,  abstract,  etc 99 

Designation  of,  in  invoices  and  receipts 

for  credit  on  payments  made 133 

For  fees  of  civil  officers 117 

Correction  of  transfers  of 132 

Credit  for  clothing  due,  etc 154 

deposits  repaid 184 

Ariest — 

Commutation  of  quarters  of  officers  in 174 

Deserter,  reward 

cost  of,  etc 187 

Of  soldier  on  furlough 295 


INDEX.  59 

Assignments —  Paragraph. 

Of  clai ms,  payment  prohibited 122 

Payment  to  original  payee  only 123 

Of  pay  accounts  and  liual  statements 123 

( )verpayment  on  assigned  accounts 270 

Awaiting— 

Orders,  commutation  of  quarters  on 166 

Trial,  soldier 189,  290 

after  expiration  of  service 290 

Verdict 193,290 

Baggage — 

Transportation  charges  for 331,  351 

Rands.     (See  MUSICIANS.) 

Baiiks- 

As  depositories  for  paymasters 25 

Board*  of  Survey — 

To  settle  affairs  of  decedents 63 

Bond* 

Of  disbursing  officers 17, 21 

All  officers  of  Pay  Department  to  give 17 

Penalty  in,  named  by  Secretary  of  War 17 

may  be  increased  .'. 17 

Verification  of  ability  of 18 

Sureties  bound  jointly  and  severally 19 

for  double  amount  of 19 

residence  on 19 

Instructions  for  preparation  of .* 20 

Not  surrendered    21 

balances  and  suspensions  on  renewal  of 56 

Suspensions  on  old,  dropped  from  lieu 56 

For  issue  of  duplicate  checks 74 

Brevets— 

Aids  for,  general  officers 139 

No  increase  of  pay  for 249 

Bribes- 
Penalty  for  accepting 52 

Cadets— 

Service  for  increased  pay 240 

retirement 245 

credit  during  suspension 248 

Pay  on  graduating  leave 267 

Payment  of,  how  made 271 

<Jash  book- 
To  be  kept  by  paymasters  ... 125 

Certificates  of  Deposit— 

For  every  deposit  of  public  money 84 

Given  ic  duplicate 84 

Data  required  on 84,  85,  90-96 

Data  on,  stated  on  account  current 88 

Disposal  of  original 85,  89 

Verification  of,  by  depositors 85 

bureau 89 

On  account  of  other  bureaus 86 

Not  tiled  with  account  current 88 

To  be  recorded 89 

Designation  of  appropriation  on 89,  83 

credit  for  amount  on 91 

For  personal  credit 91 

No  letters  of  transmittal  for 92 

Space  for  data 93 

Character  of  credit  to  be  given •. 93 

Indorsement  on 93 

Correction  of  imperfect 94 

Ccrti  ficates— JE  rroiicous— 

Payments  on,  disallowed 121 

Certificates  of  JHerit— 

Additional  pay  for 318 

included  in  forfeitures 319,392,393 

travel  pay 319 

Certificates  of  Noii  indebted  ness— 

Required  on  final  payments 236 

Certificates  of  Service  — 

By  paymasters'  clerks 143 

For  mounted  pay 229 

Of  veterinary  surgeons 415 

Of  acting  assistant  surgeons 244 

Checks— 

Reports  of  outstanding 

three  years 77 

on  account  change  of  station    

annual 36 

For  transfer  of  funds 31 

No  allowance  for  collection  of 44 

funds  for  payment  of 57 

In  favor  "bearer,"  under  $20 72 

To  be  drawn  to  order  or  bearer 72 

iu  favor  of  payee  by  name 72 


60  ,     INDEX. 

Checks — Continued.  Paragraph. 

Must  show  ' ' object " 73 

Duplicates  for  $2,500  and  under 74 

rule  for  issue 74 

Of  inactive  distributing  officers 75 

Payment  within  three  years 76 

Out  three  years  covered  into  Treasury 78 

paid  on  Treasury  settlement -  79 

Official,  only  used  for  payments 81 

Mutilated  or  canceled 82 

Balances  for,  outstanding 83 

Not  to  issue  until  execution  of  voucher 109 

Data  of,  on  voucher Ill 

Paymasters  will  keep  check,  stubs 125 

On  transfer  of  balances 127 

Payment  of  soldiers  by 273 

Designation  of  depository  for 275 

To  be  drawn  on  depository  designated 276 

By  express  for  payments 276,  277,  278 

Distribution  of,  for  payments 278 

Correction  of  errors  in 279 

Indorsement  of  certified 280 

For  absentees,  held  by  company  commanders 282 

Of  deserters  and  decedents 284 

Iden  tification  of  payee 395 

Check  Bopks  — 

Issued  from  Treasury  direct 80 

On  depositories,  issued  by  Chief  of  Bureau 81 

unused 81 

record  of 81 

Chiefs  of  Bureaus— 

To  regulate  supply  of  funds 6 

Authority  to  grant  leaves 7 

To  examine  sufficiency  of  bond 18 

And  incomplete  certificates  of  deposit 94 

Duty  of,  remitting  funds 98 

Forms  furnished  by 100 

Examination  of  accounts  by 124 

To  notify  officers  of  suspensions 124 

And  delinquent  officers 382 

Chief  Paymasters- 
Payments  by 8 

Responsible  for  payment  of  troops 9, 13 

Estimate  of  funds  by 10, 34 

Accumulation  of  funds 10 

Estimates  by,  due  by  15th  of  month 12 

To  procure  funds  in  season 13 

distribute  funds  as  needed 13 

instruct  subordinate  paymasters 13 

supply  proper  funds 14 

Forwarding  communications  of  subordinates 15 

Decision  ot  matters  in  their  jurisdiction 15 

Data  in  monthly  reports  of 16 

Monthly  reports,  pay  operations 

To  verify  balances  for  checks 83 

Copies  of  accounts  for 12<3 

May  call  for  rendition  of  account 1 26 

Control  clerks  of  paymasters  on  leave 145 

List  of  payees  of  commutation  of  quarters  for 172 

To  have  notice  of  transfer  of  accounts 228 

be  notified  of  failure  in  payment 272 

Pays  on  descriptive  lists 287 

Designates  paymasters  for  retired  men 309 

Pays  mileage  accounts 332 

Claims- 
Officers  or  clerks  shall  not  purchase,  against  United  States 40 

Transfer  and  assignment  of 122,  123 

Paymasters'  clerks  can  not  handle 141 

assist  in  collection  of 141 

Clerks.    (See  also  PAYMASTERS'  CLERKS)— 

Of  disbursing  officers  shall  not  buy  claims 

Disbursing  officer  reducing  pay  of 49 

Can  not  be  interested  in  accounts  or  claims 

At  headquarters  of  Army  and  departments 147 

Clothing- 
Allowance  for,  published  in  orders 148 

first  year 

sergeant  of  ordnance 157 

band,  West  Point '159 

sergeants  and  musicians 160 

retired  men 308 

Account  settled  semiannually 

credit  for  balance  due  soldier  on 

discharge 150 

transfer 150 

of  deserter 151 

returned 152 

Charges  on  rolls,  due  United  States 

values  in  words  and  figures 150 


INDEX     JfCTNIVF  61 


Clothing-Continued.  Paragraph. 

Balance  due  deserter 77?»sss=5===s*rr77 151 

Due  United  States  by  deserter 151 

Credit,  can  not  offset  dues  of  deserter 153 

Appropriation,  credit  for,  on  final  statements 154 

Stoppages  for  overdrawn - 155 

Fatigue,  of  convicts 156 

For  service  beyond  term 158 

Stoppage  for  absence,  includes 390,  3<J2 

Collections— 

By  ]>u  blic  officers 37 

Certificates  of  deposit  for,  for  other  bureaus 

By  paymasters 87 

For  discharge-purchase  on  final  statements 219 

Receipt  for,  by  paymasters  381 

rlo  be  reported  by  paymasters 

show  name  of  officer  and  Aroucher '---^ 

For  damages  by  troops 393 

tailor  and  shoemaker 403 

credit  sales  of  subsistence 405 

College  Detail- 
Commutation  of  quarters  for  officers 170 

Commutation  of  Quarters.    (See  QUARTERS,  COMMUTATION  OF.) 
Company  Commanders— 

To  keep  deposit  record 176 

report  deposits  to  Paymaster-General 176 

men  transferred  or  deserted 176 

note  desertion  data  on  rolls 195 

give  final  statements  on  discharge 198,204 

give  notification  of  discharge 202 

witness  payment  on  rolls 223,281,288 

forward  muster  and  pay  rolls  signed 274 

designate  officer  to  distribute  pay 278 

Mav  cert  if  v  indorsements  on  checks 280 

To  hold  checks  of  absentees 282 

attend  at  pay  table 288 

Temporary  appointment  of  noncommissioned  officers  by 293 

Can  not  withhold  pay 298 

Company  funds— 

No  stoppage  of  pay  for 304 

Computations— 

Of  clothing,  etc.,  of  deserter 151,152 

pay.    Service  after  expiration  of  term 158 

time  for  service 118 

Confinement— 

By  civil  authority-pay 257,303 

Discharge  from,  without  conviction 303 

Beyond  term.    Forfeitures 322 

legal  limit 402 

Commencement  of  sentence  of 407 

Gratuity  on  release  from - 411 

Congress — 

Tra  vel  to  attend  committee  of 347 

Contingent  Expenses— 

Returns  of 70 

Correspondence.     (See  also  LETTERS)— 

Action,  chief  paymasters  forwarding 15 

Letters  to  cover  one  subject 65 

of  transmittal 65 

none  for  certificate  of  deposit 92 

Use  of  proper  names  in 65 

Post-office  address  in 66 

Signatures  by  pen  only 67 

to  be  plain  and  legible 67 

Only  title  of  actual  rank  allowed 68 

Courts,  etc. — 

Reporters  for  general  courts-martial,  only ,  376, 377 

Government  employees  on,  service 378 

Pay  of  interpreters  for 379 

Promulgation  of  sentence  of 406 

Currency- 
Payments  by  express 273 

distribution 278 

errors  in 278 

envelopes 273 

to  troops  in  field , 285 

By  express  to  post  commanders 276,  277, 278 

escort  for 277 

receipt  for 277 

Vantages — 

Stoppages  for,  by  troops 393 

Debts- 
Deposits  not  liable  for 183 

Deceased  Officers- 
Public  money  or  property  of 63 

Settlements  of  accounts  of 119 

Deceased  Soldiers- 
Separate  receipts  for  moneys  of 62 

Settlement  of  final  accounts  of 119 


62  INDEX. 

Deceased  Soldiers— Continued.  Paragraph. 

Deposit  account  of 182 

Death  after  signing  rolls 282 

Balances  due  settled  at  Treasury 300 

Decisions — 

By  chief  paymasters  in  eligible  cases .• 15 

Delays- 
In  depositing  funds "55 

check  reports 58 

reports  of  station  changes 69 

change  of  address 71 

rendition  of  accounts .- 101 

Awaiting  trial ]  89 

discharge 215 

In  obeying  orders L'(>4 

Returning  to  duty  from  leave 264 

A uthorized,  as  leave ." L'66 

None  in  leaves  of  graduates 266 

Deposition— 

Of  witness,  fees  and  expenses 426-427 

Depositaries — 

Signatures  of  disbursing  officers  for 42 

Receipts  of,  for  public  moneys 43 

Depositories,  Public- 
Lists  of,  for  paymasters 25 

Division  of  deposits  between 26 

Deposits  proportioned  to  security 26 

Transfer  of  funds  between,  through  Treasury 26 

Designation  of,  by  post  commanders 275 

Deposits  (Enlisted  itlenj  - 

Record  of 4 

General  instructions 176-1 85 

Record  of,  by  company  commanders 176 

Report  of,  by  company  commanders 176 

men  transferred,  etc 176 

Entries  on  final  statements 177, 182 

Stated  in  words  and  figures ]  77 

Forfeitures  of,  on  final  statements 177 

Payable  only  on  final  statements 179 

Not  settled  on  final  statements 179 

Must  be  settled  on  discharge ]  80 

Interest  on 181 

Five  dollars  the  minimum  amount  for  interest    181 

Account,  decedents 182 

Included  in  "effects" 182 

Forfeited  by  desertion 183 

Not  forfeited  bv  sentence 183 

liable  for  debt 183 

Abstract  of,  with  accounts 184 

Carried  to  pay  of  Army 184 

Paid,  etc.,  under  pay  of  Army 184 

During  fraudulent  enlistment 185 

On  payment  by  express 284 

Retained  pay  treated  as 324 

Deposit  Books- 
Filed  with  voucher  for  settlement 177 

Affidavit  on  loss  of 178 

Possession  of,  on  delivery  of  final  statements 179 

Deposits,  Funds— 

With  Treasury,  when  practicable 6 

Division  of,  between  depositories 26 

Of  moneys  of  different  bureaus 27 

No  delay  in,  public  funds 28 

Receipts  for,  with  depositaries , 43 

Descriptive  List— 

Clothing  dues  on 150 

Deposit  record  on 176 

For  men  retired 307,309 

Payments  noted  on 309 

Deserters- 
Clothing  to  date  of  desertion 151 

balances  on  muster  and  pay  rolls 151 

computation  of 151 . 152 

allowances  of  returned 152 

credits  can  not  offset  debts 153 

Forfeit  deposits  and  interest 177,183 

pay  during  desertion 191 

due  at  desertion 194 

retained  pay 321 

Forfeitures  on  enlistment  of 381 

Reward  of  $10  for  apprehension  of 184 

expenses,  etc.,  charged  against 187 

none  on  nonconviction 188 

Not  chargeable  with  transportation  of  witnesses 187 

paid  awaiting  trial 189 

To  make  good  time  lost 190, 191 

When  again  in  service 190 

Enlisting  while  in  desertion 190 

Authority  competent  to  restore 191 


INDEX.  63 

Deserters — Continued.  Paragraph. 

Restoration  no  relief  from  penalty 191 

To  refund  costs 191 

Not  so  reported  under  ten  days 192 

paid  till  desertion  is  settled 193 

pending  settlement  United  States  dues 195 

Pay  for  service  in  former  enlistment 196 

Desertion— 

Befondment  of  costs  of 191 

Date  of  commencement  of 192 

on  rolls 195 

While  refunding  erroneous  payment 394 

Detached  Service — 

Application  of  term 69 

Detail  of  staff  officers  on 252 

Disbursements  - 

In  kind  of  funds  received - 45 

No  extra  pay  lor  making <  48 

Receipts  larger  than 51 

From  private  funds 59 

Disbursing  Officers.    (See  also  PAYMASTERS.) 
Discharge — 

Appropriation  credit  for  payments  on 133 

Causes  entitling  to 197 

noted  on  final  statements 198 

Authority  competent  to  order ] 97 

On  certificate  of  disability 198 

Of  effect  last  day  of  service 199 

Purchase,  conditions 200,  21 9 

allowed  but  once 200 

price  of 200 

computation  of  service  for 200 

no  travel  allowance  on 201,  366 

collections  for 219 

Notification,  preparation  of 202 

no  blanks  for 1 202 

in  handwriting  of  officer 202 

Transportation  on,  to  reach  paymaster 203 

Pay  on,  on  final  statements * 204 

both  dates  inclusive 205 

Computation  of  travel  allowances  on 207 

For  minority 208 

fraud,  forfeitures 208,321 

Ilecruit  for  disability 209 

fraud  ...' 209 

Transfer  of  final  statements  on 210 

Beyond  expiration  of  term 214 

Certificate  lost,  settlement  by  auditor 215 

payment  delayed  six  mouths 217 

Payment  on,  by  army  paymaster 287 

By  favor,  no  travel  allowances 217 

A"S  alien,  no  travel  allowances 294 

For  promotion,  no  travel  allowances 365 

transfer,  no  travel  allowances 367 

By  civil  process,  no  travel  allowances 371 

option,  no  travel  allowances 373 

misconduct,  allowance* 374,  375 

Postponement  of  date  by  reviewing  officer 412 

Dismissed  Officers— 

Payment  of 239 

Distances- 
Compiled  by  Paymaster-General 5 

Double  Payments— 

Paymaster-General  to  report  to  Adjutant-General 3, 255 

£  fleets,  Decedent's  - - 

Disposal  of 63 

Receipts  from  sale  of 62 

Deposits  to  appear  as 182 

Employee.     (See  CLERKS,  etc.) 
Engineer  Officers — 

Commutation  of  quarters  for 169 

Mileage  of,  on  public  works 345 

Enlistment— 

Of  soldier  in  desertion 190 

Term  of  Indian  scouts 328 

•     From  desertion,  forfeitures 391 

Escort— 

For  currency  by  express 279 

Estimates — 

To  show,  of  depository  of  funds 

Periodical,  by  chief  paymasters 10 

Designation  of  amounts  for  each  depository 11 

Due  on  15th  of  month 

Data  for  changes  in  amounts 12 

Required  monthly 34 

Examination — Money  Accounts — 

Suspensions  made  on 

collected  on 130 

appear  on  account  current 131 


64  INDEX. 

Extra  Pay  and  Allowances —  Paragraph. 

Must  be  specially  authorized e       48 

For  reenlistmeut 313]  317 

continuous  service 313^  317 

certificate  of  merit \  '  3jg 

Included  in  forfeitures 1 319 

None  for  court  service  of  Government  omplovee '. 378 

Fees— 

Of  civilians  administering  oaths 117 

For  deposition  of  \v  itness 426 

Of  witness  declining  to  testify .' 429 

summary  court 430 

Final  Statements— 

Money  amounts  on,  in  words  and  figures 116 

Erroneous  payments  on 121 

Accounts  not  to  be  reopened 220 

Payment  on,  to  assignee 123 

Clothing  dues  on 152. 154 

appropriation  credit !  154 

Deposits  credited  on 177 

forfeited  on 177 

and  delivery  of 178 

payable  to  paymasters  only  on 179 

unpaid  on 179 

Furnished  by  company  commanders 198 

"When  not  furnished 198 

Disability  for  discharge  shown 198 

Price  of  discharge  purchase  on 200 

Collection  of  discharge  purchase  on 2  L9 

Notification  of  discharge  by  officer  giving 202 

Transportation  furnished  on 203 

To  be  prepared  in  duplicate 204 

Identification  of  payees 204.  211,213 

Payment  indorsed  on,  by  Paymaster 205 

Loss  of,  reported  to  Paymaster-General 206 

None  on  discharge  as  minor 208 

Transfer  valid  only  after  discharge 210 

to  be  witnessed 210 

Notation  of  travel  allowances  on 212,  218 

Of  men  retired 307 

Forfeiture  of  retained  pay  noted  on 321 

Credit  for  retained  pay  noted  on 323 

Payment  refused  on  faulty 326 

Forfeitures — 

Deposits,  by  desertion 179, 183 

on  fraudulent  enlistment 185 

no,  on  fraudulent  enlistment 185 

Of  interest  on  deposits 183 

pay  by  deserters 191 

Absence  without  leave .' 192 

Of  all  pay  at  desertion 194 

On  discharge  for  fraud 208 

Of  travel  allowances 201 ,  208,  212,  218 

For  absence  in  former  muster i 301 

Reenlistmeiit  pay r 313,  319 

Additional  pay  on  certificate  of  merit 319 

Ketained  pay,  causes 321 

noted  on  rolls  and  final  statements 321 

Officer  dropped  from  rolls 386 

None  on  suspension  from  rank 398 

On  enlistment  from  desertion 391 

Additional  pay  in  court-martial  sentence 392 

Exceeding  legal  limit 402 

Monthly,  of  pay 409 

Pay  accrued  prior  to  sentence 409 

Operation  of  remission  of 410 

Fraud 

In  enlistment,  minors 208 

recruits 209 

Funds.     (See  also  PUBLIC  MONEYS)— 

Supply,  distribution  and  accounting  for 2 

limited  to  needs  for  brief  period 6 

of  proper  appropriations  by  chief  paymasters 14 

tinder  each  appropriation,  report  of 98 

Deposited  with  Treasurer  when  practicable 6 

Places  of  deposit  for,  on  estimates 6 

Accumulation  of,  with  paymasters  or  deposit  ries 10 

Designation  of  amounts  for  each  depositary 11 

Estimates  due  on  15th  of  month 12 

notation  of  changes  in 12 

monthly,  by  chief  paymasters 34 

( 'hief  paymasters  to  procure,  in  season 

distribute,  as  needed 

Paymasters  to  give  bonds  for 17 

Advanced  to  disbursing  officers  only 

Transfers  between  depositories 26 

public,  rule 31 

pf  appropriations  forbidden 32 


INDEX.  65 

Fund*.     (See  also  PUBLIC  MONEYS)— Continued.  Paragraph. 

Receipts  for,  with  depositories 43 

and  deposit  of 84-97 

No  exchange  of,  received 45 

Traffic  in,  or  debts  of  United  States 47 

A  ccount  of,  received 53 

Deposit  and  safe-keeping  of 55 

Order  to  turn  over,  includes  what 56 

Exhausted  before  presentation  of  check 57 

Private,  for  disbursement 59 

For  checks  outstanding  three  years 78 

Designation  of  credit  for,  on  certificate  of  deposit 91 

Official  credit  and  personal  credit  for 97 

Definition  personal  credit  for 97 

Transfer  and  ref undments  of,  on  accounts  current 104 

of  all 127 

credit  sales,  subsistence 405 

Amounts— expressed  in  terms 108 

Data  on  voucher  for,  disbursed 107, 109 

Collection  of,  for  other  bureaus 80 

Invoice  receipts  for 110 

Checks  for  transfer  of  balances 127 

Gambling  or  Betting— 

Of  disbursing  officer,  penalty,  etc 41 

Graduate*  Military  Academy — 

Full  pay  from  graduation 265 

on  graduating  leave 265 

Leave  of,  no  postponement 206 

Gratuity  of  Congress— 

Not  liable  for  any  stoppage 414 

On  release  from  confinement 411 

Howpital  Service — 

Acting  steward  paid  from  detail 29G 

traveling  allowance 369 

Matrons'  pay 297 

Female  nurses 297 

Ration  for  matron  and  nurse 297 

Identification— 

Of  payees  of  accounts 113 

on  final  statements 204, 211,213 

by  telegraph 211 

of  check 395 

Indians- 
Agents  have  no  mounted  pay 230 

Journeys  to  witness  issues  to 351 

Scouts,  enlistment  of 327,  328 

for  three  years 328 

paid  as  cavalry 328 

noncommissioned  officers  for 329 

retained  pay 330 

reenlistment  pay 330 

no  dues  for  Soldiers'  Home 330 

farriers  and  blacksmiths  for 331 

Instructions- 
Preparation  of  bond 20 

muster  and  pay  rolls 221 

Insurance — 

None  for  public  money  or  property 44 

Interest — 

On  deposits,  rates  and  terms 181 

minimum  $5 181 

forfeited  by  desertion 183 

exempt  from  debt,  etc 183 

paid  from  pay  of  Army 184 

retained  pay 1 323, 325 

none  prior  to  1890 324 

computation 325,326 

Interpreter- 
Pay  and  payments 379 

Invoices  (of  fund.*) — 

Transferred,  sent  receiving  officer 31 

Data  required  on 110 

Filed  with  account  current 110 

Cbeck  data,  to  be  noted  on Ill 

Journeys — 

Order  for,  to  issue  before 334,  350 

will  not  prescribe  routes 335 

with  voucher 336 

heyond  limits  of  command 354 

no  mileage  on  amended 349 

Mileage  on,  conducting  recruits 339 

To  witness  issue  of  annuity  goods 351 

Under  State  authority 360 

Of  civilian  witnesses 420,421,422 

Return,  of  witnesses 422 

betters  (official).    (See  also  CORRESPONDENCE)— 

To  embrace  one  subject  only 65 

Of  transmittal  and  character 65 

19053 5 


66  INDEX. 

Letters  (official).     (See  also  CORRESPONDENCE)— Continued.  Paragraph. 

Proper  names  in 65 

Post-office  address  in 06 

To  be  signed  with  pen 67 

Legibility  of  signatures  to 67 

Rank  and  corps  with  signatures • 67 

Title  of  actual  rank  only 68 

Longevities.    (See  SERVICE.) 
Marine  Corps — 

Enlistments  from,  in  Army 316 

Uledal  of  Honor- 
No  extra  pay  for 3]9 

Messengers  to  Paymasters — 

Appointed  by  Secretary  of  War 146 

Mileage.     (See  also  TRAVEL  ALLOWANCES.) 
Mileage  Accounts — 

Paid  by  Chief  Paymaster  where  journey  ends 333 

Authority  for  suspensions  on 348 

mileage  Allowance — 

Of  four  cents  per  mile 832 

For  travel  without  troops  332 

Orders  for  journeys  to  cover 334 

When  allowed  by  route  traveled 337 

On  order  to  station  from  leave 338 

Conducting  recruits  from  leave 339 

On  temporary  duty  from  leave 340 

change  of  station  on  leave 341 

Jeave  under  orders  to  change  station 342 

after  "  relief" 343 

duty  on  public  works 344 

Appropriations  for  engineer  officers 345 

None  on  first  appointment 346 

reappoiutment 346 

transfer  on  request    346 

amended  orders 349 

order  after  journey 350 

in  advance  of  travel 357 

for  traveling  with  troops 359 

over  bond -aided  "roads" 332 

Attending  committees  of  Congress 347 

Specifications  in  order  carrying 348 

On  journey  to  witness  annuity  issues 351 

through  Canadian  territory 355 

impracticable 356 

under  State  authority 360 

military  Academy — 

Clothing  allowance  of  band 159 

Pay  of  professors  of,  on  vacation 267 

Payment  of  cadets 271 

minors — 

Discharged  for  fraud 208 

money  Vouchers.    (See  VOUCHERS.) 
mounted  Pay- 
Officers  eligible  for  229 

Certificate  as  to  service  for 229 

Of  Indian  agents 230 

infantry  companies 231 

Data  for,  on  rolls 232 

musicians — 

Clothing  allowances 159-160 

Of  West  Point  band 159 

Allowances  of.  retired 308 

musters — 

Of  men  on  detached  duty 222 

Correction  of  rolls  after' 224 

No  payment  to  absentees  from 299 

Disqualification  at,  bars  payment 299 

muster  and  Pay  Rolls- 
Clothing  charges  on,  due  United  States 149 

balances  of  deserters  on 151, 153 

Desertion  data  on 195 

No  settlement  on,  till  United  States  dues  are  paid 195 

Preparation  of , 221 

Separate  for  detachments 222 

Calculations  by  paymasters 223 

Name  of  paymaster  to  appear  on 223 

Correction  retained 224 

Appointment  data  of  noncommissioned  officers  on 225 

Data  on,  for  mounted  service 232 

By  mail  to  paymaster 274 

Held  for  correction  of  check 279 

Death  after  signing 282 

Dues  of  decedents  and  deserters  on 282 

Receipt  on 288 

for  property  damages 393 

Notation  of  erroneous  payment  on 289 

on  for  reeulistment  pay 315 

continuous  service 315 

forfeiture  retained  pay 321 


INDEX.  67 

blaster  mid  Pay  Rolls— Continued.  Paragraph. 

Order  for  stoppage  on 380 

For  indebtedness  of  recruits  on 398 

Charges  on,  for  transportation  and  subsistence 404-405 

Names,  Proper— 

In  correspondence  on  personal  account 65 

Noncommissioned  Officer— 

Appointment  data  on  rolls 225 

Of  posts,  paid  on  descriptive  lists 287 

Date  of  appointments 293 

Temporary  appointment  of .*. 293 

Appointment  of,  for  Indian  scouts 329 

Oaths- 
Fees  for  administering 117 

On  final  vouchers 236 

Administration  of,  in  Army 428 

Officers — 

Title  and  actual  rank 68 

Must  certify  his  account  or  voucher 106 

Awaiting  orders - 166 

Of  engineers,  commutation  of  quarters  for 169 

Assistant  in  Ordnance  Bureau 250 

On  college  duty 170 

Not  entitled  to  commutation  of  quarters 173 

In  arrest  attending  trial 1 74 

On  sick  leave 175 

Payment  of,  monthly 226 

Eligible  for  mounted  pay - 229 

Delinquent  in  finances  or  accounts 383 

Dropped  from  rolls,  Army 386 

Orders,  etc., — 

Not  copied  by  paymasters  for  officers 64 

Title  and  rank  in 68 

For  station  changes  of  paymasters 69 

Papers,  etc.,  supporting  vouchers 103 

Written,  for  payment  of  money 120 

For  payment  of  money  filed  with  voucher 120 

commutation  of  quarters 167 

mounted  pay 230,231 

travel  requirements , 334,  348 

To  issue  before  journey 334 

No  issue  of,  after  journey 350 

For  travel  beyond  command 354 

Delay  in  obeying 264 

Will  not  prescribe  line  of  travel 335 

Original,  to  go  with  voucher 336 

Amended,  carries  no  mileage - 349 

Changing  station  beyond  command 354 

Specific,  for  payment  of  troops 361 

Data  in,  for  transportation 404 

Ordnance — 

Clothing  allowance  for  sergeants  of 157 

Men  discharged  by  favor 217 

Pay  of  principal  assistant  of 250 

O  verpaymciits— 

Deduction  of,  from  next  payment ". 270 

assigned  accounts 270 

Not  lost  by  subsequent  desertion 394 

Pay- 
Advance  of,  on  distant  station 23 

Operations,  monthly  report  of 

Data  for,  by  day  or  month 107 

Status  of  aid  on  leave 136- 138 

Of  aid  from  date  of  report  for  duty 137 

appointed  on  leave 138 

Clerks  and  messengers  at  department  headquarters 147 

Officers  on  sick  leave 175 

Forfeiture  for  unauthorized  absence 192 

of,  by  deserter 194 

for  three  months'  absence 386 

none,  on  suspension  from  rank 287 

Of  deserter,  in  former  enlistment 196 

For  day  of  entry  and  discharge  from  service 205 

None  on  discharge  as  minor 208 

alien 294 

On  retention  in  service  beyond  term > 214 

Mounted.    (See  MOUNTED  PAY.) 

Of  acting  commissaries  of  subsistence 233 

Disallowed  for  two  staff  appointments 234 

From  acceptance  of  new  appointment 235 

vacancy,  on  promotion 2<!5 

Officers',  resigned 237 

retired 238 

dismissed 239 

For  length  of  service.    (See  SERVICE  PAY.) 

day  of  commencement  and  expiration  of  service 241 

On  appointment  in  volunteers,  from  Army 242 

No  increase,  for  brevet  service 249 

Of  assistant  in  Ordnance  Bureau  ...                           250 


68  INDEX. 

Pay— Continued.  Paragraph. 

V  ouchers  for  full  months  only 251 

Of  regimental  staff  officers  detailed 252 

cpmmenceinen  t  of  pay 253 

till  relieved ". 254 

Law  for,  during  absence .- 256 

Absent  under  civil  restraint 257 

for  sickness  or  wound -    253 

Full,  on  leave ""."  200 

data  for 262 

cadet  from  graduation 265 

on  graduating  leave 265 

professors  of  Military  Academy  on  vacation 267 

Authority  for  stoppage  of 269 

Sent  iu  en velopes 273-275 

In  time  of  war 283 

Absentees  receipted  for  on  rolls 282 

Declined  after  signing  rolls 283 

Waiting  trial  after  expiration  of  service 291 

No  settlement  of,  on  rolls  till  balance  is  due 292 

Status,  under  arrest  on  furlough 295 

Acting  hospital  steward 296 

Hospital  matrons 297 

female  nurses 297 

No  stoppage  of,  as  a  proven  tative 298 

In  confinement,  no  conviction 303 

Not  liable  for  company  fund 304 

Retired  enlisted  men 308 

Active,  to  include  day  of  retirement 310 

For  reenlistment.    (See  REENLISTMENT  PAY.) 

continuous  service 315 

reporters 377 

Of  interpreters 379 

Stoppage,  on  order  of  Secretary  of  War 384 

causes  for 384 

approval  of,  by  Secretary  of  War 385 

includes  all  salary,  etc 387 

for  debts  in  old  enlistment 397 

Not  liable  to  attachment,  etc 396 

Accrued  prior  to  sentence 409 

Remission  of  forfeiture  of 410 

Of  veterinary  surgeon 416 

on  leave 417 

Civilian  witnesses  in  Government  employ 420 

not  in  Government  employ 421 

Of  acting  assistant  surgeons 244 

Pay  Account* — 

May  be  paid  to  assignee 123 

No  payment  on,  till  due 226 

transfer  of,  till  due 228 

Notification  of  transfer  of 228 

Authority  for  mounted  pay  on 232 

To  show  absence,  data 259 

Deduction  of  overpayment  from 270 

For  enlisted  men  retired 311 

Pay,  Additional— 

Of  aid-de-camp .' 137, 138 

acting  commissaries  of  subsistence f 233 

For  staff  appointments 234 

length  of  service.     (See  SERVICE.) 

None  for  brevet  service 249 

Of  assistant  in  Ordnance  Bureau 250 

For  continuous  service 313-317 

reenlistment 313-317 

certificate  of  merit 318 

Included  in  forfeitures 319 

stoppages  by  court-martial 392 

None  on  medal  of  honor 319 

When  assigned  to  duties  of  higher  grade 249 

Pay  Department- 
General  administration  of 1-7 

Payees- 
Identification  of 113,204,213 

List  of,  for  commutation  of  quarters 172 

Identity  of,  on  final  statements 204,213 

Verification  of  identity  of,  by  telegraph 211 

Pay,  Extra- 
Special  authorization  for 48 

None  for  disbursing  public  money 48 

As  acting  commissary 233 

For  two  staff  appointments 234 

Paymasters  (see  also  DISBURSING  OFFICERS)— 

Subject  to  control  of  chief  paymaster 9 

Responsible  for  accumulation  of  fund 10 

Receive  funds  from  chief  pa  vmasters 13, 14 

Absence  of,  on  monthly  reports 16 

All,  must  give  bond 17 


INDEX.  69 

Paymaster*.     (See  also  DISBURSING  OFFICERS)— Continued.  Paragraph. 

Sureties,  verification  of 

bound  jointly  and  severally 19 

for  double  the  amount  of  bond 

residence  of,  on,  bond 19 

Instructions  to,  for  preparation  of  bond 20 

Bonds,  not  surrendered 

Shall  not  agree  for  future  payment 

Immediate  care  for  moneys  received 28,  55 

Moneys  in  personal  possession 

Inactive,  with  funds  to  bis  credit 

Checks  outstanding  and  unpaid 

three  years 36,  77 

Credit  for  moneys  unchanged  three  years : 

Disposal  of  moneys  collected 

Rendition  of  account  within  ten  days 33,101 

Absent  from  station  at  end  of  month - 

No  interest  in  Government  purchases  or  sales 39 

Betting  or  gambling 41 

Official  signature  for  depositary 

Can  not  exchange  funds  received  for  disbursemeut 45 

Shall  pay  in  funds  received 45 

To  account  for  premium  on  securities 4G 

Trading  in  funds  or  obligations  of  United  States 47 

Passing  fraudulent  receipts - 50 

To  keep  accurate  accounts 53 

Penalty  for  nonrendition  of  accounts 53 

Deposit  or  safe-keeping  of  funds  by 55 

Balances  on  closing  accounts 56 

rebonding 56 

Statements  of  accounts  from  Treasury 

Can  not  use  private  funds  for  Government 60 

Do  not  write  vouchers  for  officers 

make  copies  of  orders  for  officers 64 

Reports  of  station  changes  by 

rsddress  on  leave 

Issue  of  duplicate  checks  by 

Veriticat  ion  of  checks  of  inactive 

Checks,  three-year  limit  for 

outstanding  over  three  years 78-79 

on  change  of  station 

verification  of  balance  for 

mutilated  or  canceled 

only  official,  used  by 81 

collected  for  other  bureaus  by 86 

Deposit  of  collections  by 

To  scrutinize  certificates  of  deposit 

Official  credit  and  personal  credit  of 

Definition  of  personal  credit  of 97 

To  have  notice  of  appropriations  supplied 

keep  cash  book * 125 

check  stub 125 

close  account  on  renewal  of  bond 

change  of  station 

leave  over  ten  days 127 

Can  not  plead  ignorance  of  acts  of  clerk 141 

Changing  station  take  their  clerks 

Traveling  w i thout  funds,  no  clerk  allowed 

On  leave/status  of  clerk 145 

Messengers,  appointed  on  approval  of  Secretary  of  War 144 

To  have  notice  of  loss  of  final  statements 206 

!Name  to  be  entered  on  rolls 223 

Make  the  calculations  on  rolls 223 

To  report  failure  of  payment 272 

Will  not  pay  on  laundry  rolls 398 

Paymaster'*  C'lerks — 

Shall  not  purchase  pay  accounts 

Authority  for  appointment  of 

Interested  in  accounts  or  claims 

Can  not  assist  in  collection  of  claims 

Expenses  changing  station 

To  be  paid  by  his  chief 144 

Certificate  of  service  of : 

Status  of,  chief  on  leave 145 

Paymaster-fiencral — 

Duties  d irected  by  President 

To  supply  funds  for  payment  of  Army 2-6 

report  double  payments 3,  255 

call  for  ref  undmeuts , 

keep  record  of  deposits 

compile  distance  tables 

regulate  supply  of  funds 

May  grant  one  month's  leave 7 

To  ver  i  fy  sufficiency  of  sureties 

Payments- 
Double,  reported  by  Paymaster-General 3, 255 

Proportion  of,  by  chief  paymaster 8 


70  INDEX. 

Payments — Continued.  Paragraph. 

Chief  paymaster  responsible  for  regular "'       13 

Notation  of,  by  chief ]  6 

Reports  of  regiments 16 

General  service  detachments 16 

In  excess  of  appropriations  forbidden • 24 

moneys  received 45 

Less  than  receipted  for 49'  50-51 

Only  official  checks  used  in 81 

Date  of  check  in  receipt  for 109 

in  account  by  mail ]09 

By  currency  noted  on  voucher Ill 

Computation  of  time  for 118, 241 

For  broken  periods 118 

For  service  commencing  31st  of  month 118 

in  February 118,  305 

per  diem * 118 

Per  diem,  both  dates  included 118 

For  military  decedents 119,  300 

On  order  of  commanding  officer 120 

Written  orders  for 120 

Disallowed,  responsibility  for 120 

Erroneous,  on  final  statements 121 

On  erroneous  certificates  of  fact 121 

Careless,  and  careless  certificates 121 

On  assigned  claims  or  vouchers 122, 123 

To  discharged  men,  appropriation 133 

Of  paymasters'  clerks  on  certificate  of  service 144 

None  to  deserter  awaiting  trial 189 

on  single  final  statement 204 

to  discharged  men  not  identified 204 

till  account  is  due 226 

to  soldier  awaiting  verdict 290 

l>y  paymasters  on  laundry  rolls 399 

Indorsement  of,  on  final  statements 205 

On  discharge,  dates  inclusive 205 

By  auditor ;  discharge  lost 215 

Delayed  on  lost  discharge 216 

Witness  of,  enrolls 223,275,281,288 

To  officers'  monthly 226 

Of  officers,  absentees 227 

Requirements  for  final 236 

On  resignation,  officers' 237 

retirement,  officers' 238 

dismissal,  officers' 239 

Include  commencement  and  expiration  of  service 241 

From  acceptance  of  appointment 243 

Must  cover  full  months 251 

To  cadets  by  paymaster 271 

troops  montlily 272 

Failure  of  paymaster  to  report 272 

By  paymasters  in  person 273 

check  or  currency 273 

currency  in  envelopes 273,  275,  285 

Checks  for,  by  express 276,277,278 

Verification  of,  by  express '. 278 

Errors  in,  by  express 279 

Declined  after  signing  rolls 283 

Deposits  on,  by  express 

In  the  field  by  currency  in  envelopes 285 

time  of  war  by  paymaster  in  person 286 

Of  troops  on  campaign 286 

in  garrison 286 

enlisted  men  on  rolls 287 

On  discharge,  by  any  paymaster 287 

descriptive  lists 287 

To  Signal  Corps  men 287 

Erroneous,  on  rolls - 289 

Retired  men  on  descriptive  lists 309 

pay  accounts 311 

To  be  noted  on  descriptive  lists 309 

Refusal  of,  on  faulty  final  statements 326 

Specific  orders  for,  of  troops 

Of  officers  must  accord  with  stoppage  record 385 

gratuity  on  release  from  confinement 411 

Penalty- 
Paymasters'  bond  fixed  by  Secretary  of  War 

President  may  increase 

for  double  amount  of  bond 

For  traffic  in  bonds  or  securities  of  United  States 

payments  less  than  receipts 49-51 

erroneous  receipts 50 

acceptance  of  bribes 

Failure  to  render  account 53 

Post  Commander— 

To  name  officer  to  witness  payment 

depository  for  checks 

furnish  escort  for  funds  by  express 277 

Checks  and  money  by  express  sent  to 276 

To  hold  pay  of  absentees 282 


INDEX.  71 

Premium—  Paragraph. 

From  sale  of  public  securities 46 

Professors,  Itl.  A.— 

Full  pay  ou  vacation 267 

Promotion- 
Pay  on,  from  vacancy 235 

No  travel  allowances  on  discharge  for 365 

Property — 

Proceeds  of  Government 84 

Damage  to,  by  troops 393 

Stoppages  for.     Data  for 401 

Public  ITIoiieys.     (See  also  FUNDS)— 

'    Advanced  to  disbursing  officers  only 22 

for  services  on  distant  stations 23 

No  diversion  of,  from  object  of  appropriation 24 

expenditure  in  excess  of  appropriation 24 

Disbursement  from  appropriation,  current 24 

No  engagement  of,  in  anticipation 24 

National-bank  depositories  for 25 

Division  of  deposits  in  depositories 26 

Deposits  in  proportion  to  security 26 

Transfers  of,  through  Treasury - 26 

Of  different  bureaus  kept  separately 27 

Immediate  deposit  of,  on  receipt 

Keeping  of,  in  personal  possession 28 

Credits  unchanged  three  years 30 

Rule  for  transfers  of 31 

Invoices  of,  transferred 31 

No  transfer  between  appropriations 32 

Disposal  of  collections  of 37 

Returns  of,  required 33-36 

Rendition  of  accounts  of    33 

Estimate  for  monthly 34 

Receipts  for,  deposited 43 

No  allowance  for  insurance  of 44 

exchange  of,  received 45 

Traffic  in,  of  United  States 47 

No  extra  pay  for  disbursement  of 48 

Accurate  account  to  be  kept  of 53 

Deposit  of,  intact 55 

Of  deceased  officer 

How  made  available 84 

All,  must  be  deposited 

Certificate  of  deposit  for  every  deposit  of 

designation  for  credit  on 91 

Collections  account,  other  bureaus 86 

Official  and  personal  credit  for 97 

Receipts  for,  in  words  and  figures 116 

Transfer  of  balance  of,  on  renewal  of  bond 127 

change  of  station 127 

on  absence  over  ten  days 127 

checks  for 127 

Transactions  on  accounts  current 128 

Balance  due  United  States  on  accounts  current 128 

Public  Securities— 

Premium  from  sale  of 46 

Traffic  in  debts  or,  of  United  States 47 

Quarters- 

Inadequate,  or  none 161 

Quarters,  Commutation  of— 

None  on  duty  with  troops 173 

for  field  service 173 

on  sick  leave 162, 175 

pending  change  of  station 

During  ordinary  leave 162 

temporary  absence  on  duty 

On  change  of  station  during  absence 164 

A  waiting  orders  for  Government 166 

Not  due  till  report  in  person 166 

Order  required  on  first  voucher  for 

for  relief  on  final  voucher  for 167 

For  officers  of  Engineers 169 

on  college  duty 170 

By  whom  payable - 

List  of  payees  of,  for  paymasters 172 

List  of  officers  not  entitled 

Officer  in  arrest  attending  trial 174 

Rank— 

Regiment,  etc.,  to  follow  signature 67 

Titleof  actual,  only  allowed 68 

Rations— 

For  hospital  matrons 

female  nurses 297 

Receipts— 

For  Treasury  drafts 43 

funds  with  depositary 43 

Passing  of  fraudulent 50 

For  more  than  payment 

Separate,  for  moneys,  decedents 62 


72 


INDEX. 


Receipts—  Continued.  Paragraph. 

For  decedents'  moneys  written  by  officer  ................................................  62 

purchases,  contingent  fund  ..........................................................  70 

On  vouchers  by  mail  for  signature  .............  .  .........................................  109 

to  show  date  of  check  .....................................................  109 

For  funds  data  required  ...............................  .'  .................................  110 

Check  data  on  ............................................................................  109-111 

Signed  by  "firm"  ........................................................................  112 

For  "firm,  "by  clerk,  invaUd  ........  .....................................................  112 

Signatures  in,  and  accounts  to  be  alike  ......................................  ..  ...........  114 

Amount  in,  in  words  and  figures  ........................  .  ................................  116 

For  moneys  refunded  ........................  •  ............................................  381 

To  be  forwarded  by  officer  ..........................................  ......................  381 

For  damages  by  troops  ...................................................................  393 

on  rolls  ......................................................................  393 

Recruits— 

Discharged  for  disability  .................................................................  209 

fraud  ....................  .  ................................................  209 

Credit  with  trader  and  laundry  ..........................................................  398 

Rolls  for  dues  of  ......................................................................... 

At  depots  without  traders  ...............................................................  399 

Rccnlistmcnts  — 

Delayed  over  three  months  ..............................................................  314 

From  Marine  Corps  ......................................................................  316 

After  interrupted  service  ................................................................  317 

Of  Indian  scouts  .........................................................................  330 

Reciilistiiicnt  pay  — 

Rates,  etc  ................................................................................  313 

Subject  to  forfeiture  .....................................................................  313,393 

Notation  for,  on  rolls  .....................................................................  315 

Reports,  requirements,  etc.  — 

Data  on,  of  chief  paymaster  ..............................................................  16 

Monthly,  pay  operations  by  chief  paymaster....  ......................................... 

Annual,  checks  out  three  years  ..........................................................  36 

No  letter  of  transmittal  required  ........................................................  65 

Immediate,  of  station  changes  ...............................................  .  ........... 

Of  absence  on  detached  service  ..........................................................  69 

May  be  required  by  chief  paymasters  ................................................... 

Of  deposits  by  enlisted  men  .............................................................  176 

temporary  duty,  on  leave  ..............................................................  262 

Reporters.    (See  STENOGRAPHERS.) 

Requisition- 

Number  on  account  current  ..............................................................  128 

Residence  — 

Of  surety  on  bond  .........  ..............................................................  19 

payee  on  final  voucher  ...............................................................  236 

Resignation  — 

Payment  upon  ........................................................................... 

Willie  on  leave  .................  .........   ...............................................  237 

Restoration  to  service- 

Pay  of  deserter  ..........................................................................  191 

Retained  Pay- 

Of  soldier  held  beyond  term  .............................................................  158 

Interest  on  ..............................................................................  324.325 

computation  of  ..............................................................  325,  326 

Treated  as  deposit  .......................................................................  323 

Forfeitures  and  liabilities  of  ..............  .  ..............................................  320,321 

Scheme  of  operation  .......  .  .............................................................  320 

Causes  forfeiting  ........................................................................  321,  323 

Forfeiture  of,  noted  on  "rolls  "  ..........................................................  321 

final  statements  .........  .  .......................................  321 

Credited  on  final  statements  ............................................................ 

Subject  to  Government  dues  ............................................................  323 

For  Indian  scouts  ............  ..........................  .  ................................  330 

Retired  Ijist  (officers)— 

Payment  of,  on  retirement  ............................................................... 

Increased  pay  after  retirement  ..........................................................  247 

Retired  I^ist  (soldiers)— 

Paid  on  descriptive  lists  .................................................................  287 

Establishment  of  ........................................................................ 

Final  statements  and  descriptive  lists  given  .....  t  .......................................  307,  309 

Signature  of,  required  ...................................................................  307 

Payment,  monthly  .......................................................................  308,309 

noted  on  descriptive  list  ...................................................... 

Pay  rate  and  allowances  ................................................................. 

No  deduction  except  for  Soldiers'  Home  .................................................  308 

Clothing  allowances  .....................................................................  308,389 

Witness  of  signature  of  ........................................................  ..  .......  309 

Active  pay  to  date  of  retirement  ........................................................ 

Service  data  on  voucher  ................................................................. 

No  travel  allowances  on  retirement  ......................................................  364 

Pay  general-service  clerks  and  messengers  ..............................................  147 

Returns— 

Req  u  i  red  of  paymasters  .................................................................  33-36 

No  letters  of  transmittal  for  ............................................................. 

For  contingent  expenses  ................................................................. 

Of  checks  outstanding  three  years  .  ..................................................... 

on  change  of  station  .............................................  83 


INDEX. 


Rewaril —  Parngraph. 

Apprehension  of  deserter 186 

costs,  etc 187-1 91 

None  on  nonconviction 1 88 

Sentence — 

Beyond  term  of  enlistment 322 

legal  limit 402 

Date  of  commencement 4UG-409 

Operation  of,  of  confinement 407 

Second,  before  execution  of  first 408 

Forfeiture  of  pay  monthly 409 

Pay  accrued  prior  to 409 

Effect  of  remission  of • 410 

When  inoperative 411 

Date  of  discharge  in 412 

Inoperative  against  gratuity  by  Congress 413 

Service- 
On  distant  stations 23 

No  extra  pay  for  extra,  or  duty 48 

By  day  or  mouth .    Data 107 

Computation  of  time  of 118 

of,  for  di sch arge 202 

Payment  for  broken  periods  of 118 

Commencing  in  February 118 

on  31st  of  month 118 

At  per  diem  rates 118 

Certificate  for,  paymaster's  clerks 146 

Beyond  expiration  of  term 158,  214 

Of 'deserters  in  desertion : 192 

Restoration  of  deserter  to 191 

Date  of  discharge  by  expiration  of 199 

Purchase  of  discharge  from 200 

Pay  for  day  of  entry  and  discharge  from 205-241 

Musters  on  detached 222 

Of  infantrv,  mounted 231 

Authority  for  mounted 231, 232 

Settlements  on  leaving 236 

Cadet,  for  retirement 215 

Restoration  to 191 

Data  on  vouchers  of  retired  men 312 

Pay  for  continuous 314-316 

Of  Indian  scouts 327-331 

Service,  Pay  for  length  of— 

Service  as  cadet  reckoned 240-245 

From  date  of  acceptance 243 

On  yearly  pay  only 245 

All  service  counts  for 246 

Of  suspended  cadet 248 

Signal  Corps — 

Payment  of  sergeants  of 287 

Signatures — 

Disbursing  officers  to  furnish 42 

To  be  made  with  pen 67 

legibly  and  plainly  written 67 

Rank  and  corps  to  follow 67 

By  order,  to  show  authority 67 

Oil  vouchers  by  mail 109 

"firm" 112 

account  and  receipt  to  be  alike 114 

Witness  of,  by  proxy 115 

mark 289 

Of  soldier  with  notice  of  discharge 202 

retired 309 

Sol<1icr*'  Home- 
Dues  from  retired  men  for 308 

Stall'  Officers— 

Accepting  .separate  detail 252 

On  recruiting  detail 252 

Pay  of  regimental 253 

Regimental,  paid  till  relieved 254 

Stateroom- 
Pay  for,  on  steamer 353 

Stations- 
Service  on  distant 23 

A  bsence  from  at  end  of  month 38 

on  detached  service 69 

Post-office  address  of,  in  letter 66 

Data  of  changes  by  paymasters 69 

Changes  of,  of  paymasters'  clerks 142 

during  absence,  quarters,  etc 164 

mileage 341 

No  commutation  of  quarters  pending  change  of 165 

Absence,  under  orders  to  change 342 

Relief  from,  with  leave 343 

Stenographers — 

Authority  for  employment 376,  377 

Rate  of  pay  for .' 377 


74  INDEX. 

Stoppage—  Paragraph. 

Authority  to  make 269,  384 

Deduction  of,  from  assigned  account 272 

Of  pay  as  a  preventative 299 

None  from  travel  allowances 362 

on  suspension  from  rank,  etc 388 

Order  of,  on  rolls 380 

Receipts  for 381 

Reports  of  collection  of 382 

Causes  for,  of  pay 383-385 

Monthly  circular  of 1585 

approval  of   385 

Payment  to  accord  with,  record 385 

Of 'pay  includes  all  salary,  etc - 387 

For  absence  includes  clothing 389,  390 

Court-martial  includes  additional  pay 392 

For  damages  by  troops 393 

debts  in  former  enlistment 394,396 

property,  etc 401 

tailor  or  shoemaker 402 

transportation  and  subsistence,  on  rolls 404,  405 

Inoperative  against  gratuity  by  Congress 414 

Subsistence — 

Pay  of  Acting  Commissary  of 234 

Data  for,  charges  on  rolls 40^,405 

Collections  on  credit  sales  of 405 

Sureties  on  Bonds — 

Verified  every  two  years 18 

Are  bound  jointly  and  severally 19 

For  double  amount  of  bond 19 

Residence  of,  required 19 

Surgeons — 

Pay  of  Assistant,  (See  notes,  PAY  TABLES.) 

Suspensions  in  Account — 

Resumed  after  closing  account 56 

Tinder  old  bond 56 

Notified  to  officer  by  chief  of  bureau 124 

Correction  in  next  account 124 

Notation  of  voucher  in 124 

Preliminary  statements  of 129 

On  revision  of  examination 129 

Treatment  of,  collected 130 

Voucher  noted  on  collection  of 130 

To  appear  on  account  current 131 

Credit  for,  removed 131 

On  mileage  accounts 338 

Tables— 

Of  distances  by  Paymaster-General 5 

Tailor- 
Collection  for,  enrolls 403 

Trader- 
Dues  from  recruits 398 

Transfers,  Officers- 
No  mileage  on , 346 

Transfers,  Public  Moneys— 

Between  depositories,  through  Treasury 26 

Rule  for 31 

Cbecks  for 31 

None  of  different  appropriations 32 

On  account  current 132 

Transfers,  Final  Statements- 
Only  valid  afterdischarge 210 

Indorsed  on  discharge 210 

Must  be  witnessed 210 

Transfer,  Pay  Accounts — 

Not  valid  till  due 228 

Notification  of 228 

Transfer  Collections — 

For  subsi stence  sales 405 

Transportation— 

Of  paymaster's  clerk 143 

deserter  and  guard 

On  absence  without  leave 187 

Of  witness,  case  deserter. 187 

Furnished  to  reach  paymaster 203 

Reimbursement  for  cost  of 332 

Sleeper  and  baggage  charges 332,  352 

Stateroom  charges 353 

Deduction  for,  tarnished 363 

Charges  for,  on  rolls 405 

In  kind  for  civil  witnesses 420 

Travel- 
On  duty  with  public  works 344 

fortification  duty 345 

Orders  for,  beyond  limitvS  of  command 354 

Through  Canadian  territory 355 

By  impracticable  routes 356 

If  o  advance  mileage  for 357 


INDEX.  75 

Travel— Continued.  Paragraph. 

With  troops— no  mileage 359 

Of  laborers,  teamsters,  etc 425 

To  attend  Congressional  committee 347 

Specifications  in  orders  for 348 

Travel  Allowances.     (See  also  MILEAGE)— 

None  on  discharge  by  purchase 200 

as  minor 208 

by  favor . . . 217 

in  hands  of  civil  authority 371 

by  request 372 

optional  discharge 373 

to  veterinary  surgeons . .  418 

Computation  of,  on  discharge 207 

Discharge  without 212,  218 

Includes  extra  pay  for  certificate  of  merit,  etc 319 

On  duty  with  public  works 345 

Kates  for  enlisted  men ^ 362 

Not  liable  for  Government  dues 362 

Computation  of 363 

For  fractions  of  days 363,  370 

None  on  retirement 364 

discharge  for  promotion 365 

purchase  of  discharge 366 

discharge  for  transfer 365 

to  soldier  drawing  pay 368 

Treasury  Draffs — 

Receipts  of  depositary  for 43 

Troops — 

Responsibility  for  regular  payment  of 13 

Payment  of,  monthly 272 

by  paymaster  in  person 273 

infield 285 

campaign 286 

garrison 286 

Definition  of  travel  with 359 

Specific  orders  for  payment  of 361 

Stoppage  for  damage  by 393 

Verification— 

Of  sureties  on  bond 18 

check,  inactive  disbursing  officer 75 

balances  for  outstanding  checks 83 

certificates  of  deposit,  by  depositors 85 

bureaus 89 

payments  by  express 278 

identity  of  payee  by  telegraph  211 

on  final  statements 204,211,213 

Veterinary  Surgeons — 

Paid  on  Form  3  monthly 415 

Pay  and  assignment 416,  419 

of,  on  leave 417 

No  travel  pay  on  discharge 418 

Borne  on  rolls,  field  and  staff 419 

Vol  ii  ii  leers — 

Appointments  in,  from  Army 242 

Service,  counts  for  increased  pay 246 

Pay  and  allowances 226, 431 

Vouchers— 

Not  duty  of  paymasters  to  write,  for  officers 64 

Appropriation  to  be  noted  on 99 

Sent  separate  from  account 101 

Original,  to  accompany  account 102 

When  copies  are  accepted 102 

Orders  and  papers  supporting 103 

Number  required  stated  on  each 105 

Certificate  of  fact  on,  by  officer 106 

Data  on,  for  daily  or  monthly  pay 107, 109 

funds  disbursed 109 

of  check  added  to  receipt  on 109 

entered  on 110 

Fractions  of  cent  in 108 

Money  amounts  expressed  in  terms 108, 109 

To  be  completed  before  signature 109 

By  mail  for  signature 109 

Receipt  on,  by  mail  for  signature 109 

To  be  signed  before  issue  of  check 109 

Payment  by  currency  noted  on Ill 

on  assigned 122, 1 23 

Signed  by  '  lfirm'Y -. 112 

Signature  and  name  in,  to  be  alike 114 

Order  for  payment  filed  with 120 

Noted  in  suspensions  made 124 

collected 130 

Order  for  commutation  of  quarters  with 167 

Final,  for  commutation  of  quarters — data 1 67 

Certificate  for  mounted  pay  witli 229 

Oath  on,  for  final  payment 236 

For  full  month's  pay 251 


76  INDEX. 

Vouchers — Continued.  Paragraph. 

Errors  in,  aggregating  20  cents ',',02 

Service  date  for  retired  men  on 312 

Original  order  for  travel  with 336 

Number  of,  in  collection  made 382 

Witnesses,  etc. — 

To  signature  by  proxy H5 

mark 288,310 

transfer  of  final  statements 210 

payment  on  rolls 222, 281 

Services  as,  on  leave 2(58 

Pay  of  civil,  in  Government  employ 420 

not  in  Government  employ 4'J1 

for  return  journey  of 422 

Itemized  account  required 423 

Affidavit  of,  in  account 423 

Attendance  on  civil  courts 424 

Fees  for  deposition  of 42C>,  427 

declining  to  testify 429 

for  summary  court. - i'M 


YL  DO  i  u*t 


